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  • 120.1220 - California State Board Of Equalization - State Of California - Boe Ca

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6) 324-2614 FAX : (916) 324-2586 DEAN F. ANDAL Second District, Stockton ERNEST J. DRONENBURG, JR. Third District, San Diego KATHLEEN CONNELL Controller, Sacramento JOHN CHIANG Acting Member Fourth District, Los Angeles July 2, 1997 E. L. SORENSEN, JR. Executive Director Mr. W--- C--V--P.O. Box XXXXX ---, CA XXXXX Re: V--No Seller s Permit Dear Mr. C---: This is in response to your letter dated May 15, 1997, in which you ask whether a seller s permit is nece.

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The permit is usually obtained from the state's tax agency and is valid for a specific period of time, after which it must be renewed. A business license, on the other hand, is a general business registration that is typically issued by the city or county where the business is located.

A seller's permit is a state license that allows you to sell items at the wholesale or retail level and to issue resale certificates to suppliers.

You are required to register with CDTFA if you are considered “engaged in business“ in California. Even if you are not required to register, you may voluntarily register for a Certificate of Registration — Use Tax to collect and pay use tax as a convenience to your California customers.

As part of an interagency agreement, California Department of Tax and Fee Administration (CDTFA) collects the tax and administers some of the program's functions on behalf of the BOE. The BOE hears all appeals for claims for refund and petitions for redetermination.

The BOE's duties include: Conducting assessment practices surveys or compliance audits of County Assessors' practices and procedures to determine whether they comply with all statutory and regulatory provisions by utilizing proper appraisal practices.

Generally, if you make sales of tangible personal property in California, you are required to hold a seller's permit to report and pay tax on those sales, unless the sale qualifies for a specific exemption or exclusion.

There are a number of reasons you may receive a bill from the Franchise Tax Board. You filed your tax returns late. This is by far the most common reason you may still owe money. People don't realize that late filing, even by one day, will incur a late filing penalty.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
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
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
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 WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
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