Qualified Purchaser Program
Resources
Revenue and Taxation Code Section 6225 and Qualified Purchaser Information:
- Publication 126 - Mandatory Use Tax Registration for Service Enterprises
- Special Notice - New Registration and Reporting Requirements for Certain Purchasers
- News Release - Board of Equalization Announces New Use Tax Registration Requirements
Forms:
- BOE-101 Claim for Refund or Credit
- BOE-345-QP Qualified Purchaser — Registration Update
- BOE-404-A Qualified Purchaser Use Tax Registration
- Request for Relief from Penalty
Publications:
- 44 District Taxes
- 61 Sales and Use Taxes: Exemptions and Exclusions
- 71 California City and County Sales and Use Tax Rates
- 75 Interest and Penalties
- 110 California Use Tax Basics
- 117 Filing a Claim for Refund
- 123 California Businesses: How to Identify California Use Tax Due
Regulations:
- 1567 Banks and Insurance Companies
- 1684 Collection of Use Tax by Retailers
- 1685 Payment of Tax by Purchasers
- 1686 Receipts for Tax Paid to Retailers
- 1699.6 Use Tax Direct Pay Permits
- 1823 Application of Transactions (Sales) and Use Tax
- 1827 Collection of Use Tax by Retailers (district taxes)