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s <br /> DISPLAY CONSPICUOUSLY AT PLACE'OF BUSINESS FOR WHICH ISSUED <br /> r <br /> CALIFORNIA STATE;BOARO OF EQUALIZATION aF <br /> SELLERS PERMIT <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> otherwise. <br /> IS HEREBY AUTHORIZED PURSUANT TO:SALES AND USE TAX LAW,TIO.FJN�vfGAGE IN'TH£ <br /> BUSINESS.OF SELLING TANGIBLE PERS63 AL PROPERTY AT THE ABDVE'LOCATION. <br /> THIS PERMIT IS VALID ONLY AT THE ABOVE ADDRESS. v <br /> THIS PERMIT IS VALID.UNTIL REVOKED OR CANCELED AND ISNOT TRANSFERABLE.-IF YOU-.SELL YOUR BUSINESS <br /> OR DROP OUT OF A PARTNERSHIP,NOTIFY US-OR YQU COULD BE RESPONSIBLE FOR SALES AND USE TAXES Not valid at any otheraddress <br /> OWED BY THE NEW'OPERATOR OF THE BUSINESS. <br /> For general tax-questions,please call.our-Customer Service Center st 1-800-400-7115(TTY:711). <br /> Forinformation,on your riglus;cont"act.the'Takoayers'nights Pidvocate office at 1°=888-324-2798 or 1-916-324-2798. <br /> BOE-442-R REV.16(11=14 <br /> A MESSAGE TO OUR NEW PERMIT HOLDER <br /> As a seller, you.have rights and responsibilities under the Sales and Use Tax Law. In order to assist you in your <br /> endeavor and to better understand the law,we offer the following sources of help- <br /> Visiting our website-at www.boe.4ca.gov <br /> Visiting'a-field office - <br /> • Attentling a Basic Sales and Use Tax Law-class offered at one of our field offices <br /> • Sending your questions In writing tb any qne of our offices <br /> Calling our toll-free Customer Service Center at 1-800-400-7115 (TTY:711) <br /> As a seller, you have.the right to Issue resale certificates for merchandise-that you intend to resell.You also have the <br /> responsibility of.not misusing resale certificates.While the'soles tax is imposed upon the retailer, <br /> • You have the right to seek relinbursemerifof the,tax fl'orriyour customer <br /> • You are responsible forfiling-and payin6 your sales and use tax returns timely <br /> • You have the right to'be treated In a.fair and equitable manner by the employees of the California 'State <br /> Board of'Equallzatlon(BOE) ' <br /> • You are responsible for following the regulations set forth by the BOE <br /> As a seller, you .are expected to maintain the ndrnial books and records of a prudent buslnessperson. You are required to <br /> maintain these books and-records for no less than four years, and make them available for Inspection by a BOE representative <br /> when requested. You are also expected to notify us If you_arebuying,selling, adding a location, or discontinuing your business, <br /> adding or dropping'a part.ner,-officer, or member, or when you are moving any or all of your business-locations. If It becomes <br /> necessary to surrender this permit,you-should only do so by mailing It to a'BOE office, or giving It to a BOE representative. <br /> If you would like to know more about your rights as a taxpayer, or if you are unable to resolve an issue with the BOE, please <br /> contact the Taxpayers'-Rights Advocate office for help by calling toll-free, 1-888-324-2798 or 1-916-324-2798. Their fax <br /> number is 1-916-323-3319. <br /> Please post thls permit at the address for which it was issued and at a-location visible to your customers. <br /> CALIFORNIA STATE BOARD OF EQUALIZATION <br /> Sales and Use Tax Department <br />