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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 />• <br />Visiting our website at www,boe.ca.gov ,:; <br />• <br />Visiting <br />� <br />a district office <br />• <br />Atteliding a Basic Sales and Use Tax Law class offered at one of our district offices <br />. ;..,, <br />Sending your questions in writing to any one of our offices <br />° Calling our toll-free Information Center at 800-400-7115 <br />As a seller, you have the right to issue resale certificates for merchandise that you intend to resell. Conversely; you <br />have the responsibility of not misusing resale certificates. While the sales tax is imposed upon the retailer, <br />• You have the right to seek reimbursement of the tax from your customer <br />• You are responsible for filing and paying 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 Board <br />• You are responsible for following the regulations set forth by the Board <br />As a seller, you are expected to maintain the normal books and records of a prudent businessperson. You are required to <br />maintain these books and records for no less than four years, and rnake them available for inspection by a Board representative <br />when requested. You are also expected to notify us if you are buying, selling, adding a, location, or discontinuing your business, <br />adding or dropping a partner. officer, or member; or when you are moving any or all of your busines8­1 ocations. If, it becomes <br />necessary to surrenderthis permit, you should only dorso by mailing it to Board office, or giving It to a Board 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 Board, please <br />contact the Taxpayers' Rights Advocate Office for help by calling toll-free, 888-324-2798 or 916-324-2798. Their fax number is <br />916-323-3319. <br />Please post this permit at the address for which it was issued and at a location visible to your customers <br />