New Calif Use Tax Registration

Published on 01/19/2011 14:16

New Use Tax Registration and Filing Requirements


Many businesses that do not currently hold a seller’s permit must register with the Board of Equalization (BOE), and report and pay, by April 15, any use tax due from purchases made in the preceding year.


Use tax applies to purchases from out-of-state vendors that are not required to collect tax on their sales. If you purchased property that would have been subject to sales tax if purchased in a local store, it is subject to use tax if purchased over the Internet or out of California and brought into the state to be used, stored, or consumed here.


The BOE has been sending letters to taxpayers, informing them of the new registration requirement. You may receive one of those letters.


The registration process


The BOE sends letters to taxpayers with at least $100,000 in business gross receipts who are not already registered with the BOE, and do not hold a seller’s permit. If you receive one of these letters, you will be asked to verify your contact information, and then the BOE will register you.


Once you are registered, the BOE will send you an account number and login information so that you can e-file your returns.


If you receive one of these letters, we can assist you with the registration and filing requirements.

Apodaca CPA is an accounting firm based in Monrovia, Los Angeles County, California. We offer tax services, tax consulting and tax preparation services, bookkeeping services, business auditing, business financial services, corporate tax return services, Income tax services, inventory analysis services, non-profit accounting services, payroll processing services, financial services including pension plan management services, projection and forecasts services, cash budgeting and cash management services, education credits, energy credits and vehicle tax credits information and management.
Apodaca CPA provides accounting services, payroll services, personal and business consulting, tax solutions to individual entrepreneurs and small to medium size businesses in the cities of Monrovia, Arcadia, Pasadena, Altadena, Sierra Madre, San Gabriel, Duarte, Industry, South Pasadena, San Marino, Azusa, Covina, West Covina, Irwindale, Glendora, San Dimas, La Verne, Claremont, Burbank, Glendale and Los Angeles.