Qualified Purchaser Program
File a Return
Efile Your Returns
- Once you are registered, your account will be set up so that you file returns electronically using eFile, the BOE’s free eFiling system.
- You will receive a registration letter containing your account number and express login code. These two numbers will enable you to efile your use tax returns online. The procedure is fast, easy, and accurate.
- If you did not receive or cannot locate your registration letter with the express login code and account number, either call your local BOE field office for assistance, or contact our Taxpayer Information Section at 800-400-7115 (TDY:711). Customer service representatives are available Monday through Friday, 8:00 a.m to 5:00 p.m. Pacific time, excluding state holidays.
- To learn how to efile, please visit the following pages on our website:
Due Dates of Returns
Use tax is due on or before April 15 for the preceding year's use tax purchases. If the due date falls on a Saturday, Sunday, or legal holiday, returns are due the following business day.
If you are a registered qualified purchaser and your business has closed, you still need to file a return for the period(s) in which your business operated. Once you file your return(s), submit form BOE-345-QP, Qualified Purchaser Registration Update, to notify the BOE that your business has closed.
Filing Returns and Reporting Zero Purchases Subject to Use Tax for Three Consecutive Years
The BOE will automatically close your account after you have filed for three consecutive years and have not reported any purchases subject to use tax. If your account has been closed, you will receive a notice of closeout. However, if you meet the $100,000 threshold requirements of Revenue and Taxation Code 6225 in the future and make purchases subject to use tax, you must re-register with the BOE.
Penalties and Interest
A penalty equal to 10 percent of the tax due and interest will be applied for returns filed after the due date of the return. The BOE may grant relief of penalty charges, but not interest, if it is determined that a person's failure to file a timely return or payment was due to reasonable cause and circumstances beyond the person's control. A Request for Relief from Penalty may be submitted using the Relief Requests service available on our website www.boe.ca.gov under the eServices section.
If an electronic tax payment associated with filing a return or prepayment is late by only one business day, you may be eligible to have the interest associated with the late payment reduced. Taxpayers may use BOE-734, Request for Oral Hearing Electronic Payment-One Day Late.
Interest accrues on any unpaid tax balance after the due date of the return. Interest may only be relieved if the delay in paying the tax was due to an unreasonable error or delay on the part of BOE staff (Revenue and Taxation Code section 6593.5). To stop interest from accruing, you will need to efile your use tax return and pay the total tax due.
For more information on interest and penalties, please refer to Publication 75, Interest and Penalties.
Reporting Use Tax on Franchise Tax Board (FTB) Returns
As a Qualified Purchaser, if you previously reported your business related purchases subject to use tax on your FTB income tax returns, you will now be required to register with the BOE and report your business purchases subject to use tax on a use tax return. You must file use tax returns with the BOE for the years in which you are required to file, even if you have already reported use tax on your FTB income tax returns for those years. However, you should continue to report use tax on any purchases for personal use on your FTB return.
When you file your use tax returns:
- You may claim the amount of tax you reported on your FTB income tax returns on the same line that allows you to claim the amount of tax imposed by other states.
- Do not file an amended income tax return with the FTB.
- If you over-paid your use tax on your FTB income tax return, you will need to file form BOE-101, Claim for Refund or Credit with the BOE.
Claim For Refund
If you overpaid your use tax liability, you may file a claim for refund with the BOE. You may use form BOE-101, Claim for Refund or Credit, to file your claim and mail it to the address below:
Refund Section, MIC: 39
PO Box 942879
Sacramento, CA 94279-0039