Qualified Purchaser Program
If you have a California business, meet the requirements of a qualified purchaser, and have use tax to report, you can register online using electronic registration (eReg).
Once You are Registered
- You will be required to file your use tax returns using BOE-file, BOE’s free electronic filing (eFile) system that enables taxpayers to use the Internet to file a sales and use tax return and make payment for amounts due.
- After you have completed registration through eReg, you can use your eClient User ID and password to efile your use tax returns. Returns will be available the next business day after registering for a permit.
- If you are required to efile use tax returns for prior years, you will need to file those use tax returns immediately.
- Each subsequent calendar year’s use tax return is due on or before April 15 for the preceding year’s use tax purchases (If the due date falls on a Saturday, Sunday, or legal holiday, returns are due the following business day).
- Please visit the File a Return page for more information.
Seller’s Permit Holders
- If your only business is one that requires you to hold a seller’s permit, you do not need to register for a use tax account.
- If you have a business that requires you to hold a seller’s permit and a service business under the same legal entity, you do not need to register for a use tax account. You must report purchases subject to use tax for your service business on your sales tax return.
- If you have a business that requires you to hold a seller’s permit and a separate service business that are different legal entities, you will be required to hold two accounts and file two returns. You must report purchases subject to use tax for the business requiring a seller’s permit on the sales tax return. You must report purchases subject to use tax for the service business on the annual use tax return.
- If you receive gross receipts from business operations from multiple businesses, none of which require you to hold a seller’s permit, you only need to register for one account and only need to file one annual use tax return.
Statute of Limitations
- Revenue and Taxation Code section 6487, Limitations, deficiency determinations, subdivision (a) gives the BOE the authority to determine the amounts owed for use tax going back up to eight years (longer if fraud is detected) and the BOE reserves the right to do so. As a matter of administrative efficiency, however, in most cases the BOE only requests returns to be filed for purchases made in the last three years.
Updating Registration Information
- A form BOE-345-QP, Qualified Purchaser – Registration Update, may be used to update your account information. Use this form to notify the BOE of any ownership name, business address, mailing address, and telephone number changes, or to notify the BOE that you are no longer in business. Completed forms should be mailed to your local BOE field office.