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Sponding to XYZ letters Are you required to be registered to report use tax? In absence of any valid resale documentation or evidence of tax payment to the Board of Equalization (BOE), an auditor may determine that it is appropriate for a seller to use the BOE 504 series of forms (called XYZ letters) to help satisfy the seller s burden of proving that a sale was not at retail even though a valid resale certificate was not obtained or to confirm a claim that the purchaser paid the tax direc.

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A business permit is not the same thing as a seller's permit. A business license permits you to conduct business. A seller's permit allows you to sell goods or other property. If you start a business that sells goods, you will most likely need both documents.

Issuing a resale certificate allows you to buy items you will sell in your business operations without paying amounts for tax to your suppliers. Generally, if you make three or more sales in a 12-month period, you are required to hold a seller's permit.

How Do I Find My California Resale ID Number? You can easily find your California resale number or ID number by looking at your California reseller license. If you don't have your license handy, you can also search for yourself on a California state resale license lookup.

Steps for filling out the BOE-230 California Resale Certificate Step 1 – Begin by downloading the California Resale Certificate Form BOE-230. Step 2 – Enter the seller's sales tax permit number. Step 3 – Describe the business activities of the seller. Step 4 – Enter the business name of the seller.

A purchaser who issues a resale certificate for property which the purchaser knows at the time of purchase is not to be resold in the regular course of business is liable for the sales tax on that purchase measured by the gross receipts from the sale to that purchaser.

A resale certificate indicates the item was in good faith that the purchaser would resell the item and report tax on the final sale. As a seller, you may also accept resale certificates from others who wish to purchase items for resale.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232