BOE-549-L (FRONT) REV. 1 (12-02)
STATE OF CALIFORNIA
CLAIMED INCORRECT DISTRIBUTION OF LOCAL TAX -- LONG FORM
BOARD OF EQUALIZATION
Note: The inquiry must contain sufficient factual data to support the probability that local tax has been erroneously allocated and distributed. Sufficient factual data must include, at a minimum, all of the following for each business location being questioned: 1) Taxpayer name, including owner name and fictitious business name or d.b.a. (doing business as) designation. 2) Taxpayer's permit number or a notation stating "no permit number." 3) Complete business address of the taxpayer. 4) Complete description of taxpayer's business activity(ies). 5) Specific reasons and evidence why the taxpayer's allocation is questioned. (In cases where it is submitted that the location of the sale is an unregistered location, evidence that the unregistered location is a selling location, as explained by Regulation 1699, or is a place of business, as defined by Regulation 1802, must be submitted. In cases that involve shipments from an out-of-state location and claims that the tax is sales tax and not use tax, evidence must be submitted that there was participation by an in-state office of the out-of-state retailer and that title to the goods passed in this state.) 6) Name, title, and phone number of the contact person. 7) The tax reporting periods involved.
NAME OF JURISDICTION ALLOCATION PERIOD QUESTIONED
REASON FOR QUESTIONING THE ALLOCATION
SECTION I -- GENERAL BUSINESS INFORMATION
OWNER NAME BUSINESS NAME
BUSINESS ADDRESS (street, city, state, zip code)
DATE BUSINESS STARTED
CALIFORNIA SELLER'S PERMIT NUMBER
DESCRIPTION OF OPERATION OF BUSINESS
Person to call for more information regarding the taxpayer's allocation of local tax
DAYTIME PHONE NUMBER
BEST TIME TO CALL
MAILING ADDRESS (street, city, state, zip code)
SECTION II -- QUESTIONS ABOUT THE BUSINESS Is merchandise sold at this location? Yes No
Are sales of tangible personal property negotiated at this location? If yes, what is sold?
If no, what activities occur at the above business?
Has this business changed locations?
ADDRESS (street, city, state, zip code)
If yes, list previous address and dates of operation:
DATES OF OPERATION:
BOE-549-L (BACK) REV. 1 (12-02)
Does the business have other selling locations in California? Please give the business address(es) below or attach a list.
Are sales made at temporary locations (fairs, swap meets, etc.)? If yes, please describe.
Are sales made by employees of the business?
Are sales made through independent agents? Yes Yes No
Is merchandise delivered to customers from out-of-state inventory? Is merchandise delivered to customers from California inventory? Other
If merchandise is shipped directly to customers from an out-of-state inventory, do sales contracts contain a specific title clause Yes No allowing title to pass in California? Is the merchandise shipped with an F.O.B. - destination or F.O.B. - shipping point provision? Are sales negotiated at a location outside of California? Yes No Yes No Yes No
Is the merchandise delivered from an in-state warehouse or inventory?
WAREHOUSE ADDRESS (street, city, state, zip code)
Is the taxpayer a construction contractor affixing property to realty?
If yes, is the property classified as materials, fixtures, or machinery and equipment?
TAX PREPARER'S NAME
SUBMITTED BY (NAME)
Send acknowledgement and future correspondence to:
ADDRESS (street, cty, state, zip code)