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Form BOE-504-A1 Fillable Use of XYZ Letter Procedure to Verify Claimed Sales for Resale (Email Version)
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)Ask your customer to forward payment of tax directly to you when the transaction is identified as taxable if your Customize the sample letter by placing the text in an email and adding attachments Use the recommended procedure to have the statements emailed directly to the BOE and include a request to your [ADDRESS 1] [ADDRESS 2] [REQUESTER EMAIL ADDRESS] [REQUESTER PHONE NUMBER] FAX [OFFICE FAX NUMBER] agreement of sale permits it You should clearly indicate that the tax should be forwarded to you and not to the applicable legal penalties appropriate supporting documentation such as resale certificates purchase orders sales contracts etc within your company records BETTY T YEE BOE 504 A1 (BACK) (9 11) BOE 504 A1 (FRONT) (9 11) case the auditor will review all documentation submitted Because the XYZ letter is not a substitute for a timely resale certificate you charges documentation to support the claimed exemption must also be provided The auditor will provide you with information circumstances the auditor will work with you to customize the form You may email the statement form to the customers in question to Confidential information of the California State Board of Equalization unauthorized use or disclosure is strictly customer asking that they copy you on the response to the email CYNTHIA BRIDGES describing how the sales and use tax law applies and the type of documentation required to support a transaction as an exempt sale evidence that the property was purchased by your customer for resale or that your customer paid the tax directly to this state Executive Director First District San Francisco For confidentiality purposes when sending your email to your customer you may add the following statement to the email: forward you copies of their response While the auditor will carefully consider the statements received within the allowed period late Fourth District Los Angeles If the auditor has also questioned sales in interstate and foreign commerce sales to the United States Government or transportation In order to communicate fully with your customers you may JEROME E HORTON JOHN CHIANG MICHELLE STEEL not relieve the seller of liability for the tax if it is found that the property was purchased for the buyer's use and the applicable tax was not obtain their statements regarding the disposition of the purchased property If you do not choose to have the forms emailed directly to or your customer may be required to submit additional documentation or information on a questioned transaction to your auditor other than the sender or recipient Persons who copy or disclose such confidential information are subject to paid to the state prior to the date of your letter to your customer Please be aware that a statement will not be accepted as satisfactory proof if incomplete if found to be untrue or if the BOE has or Please note that any changes you make to the sample content must be approved by BOE staff before emailing prohibited by law If you receive this email in error please immediately notify the Board by return email and delete receives information that refutes the statement Unlike a valid resale certificate a purchaser's statement of resale taken after the sale does recommended as it will expedite processing of these requests However you may elect to mail these forms to your customers In either recommended procedures to have the responses emailed directly to the BOE you may receive timely notice by asking your customer to responses may be reviewed and allowed if appropriate Sales and Use Tax Department sales or netted transactions claimed on your tax returns as sales for resale because they were not supported by a valid resale certificate Second District Lancaster SEN GEORGE RUNNER (RET ) STATE BOARD OF EQUALIZATION State Controller STATE OF CALIFORNIA State Seal taken in good faith at the time of sale Tax Permittee The "XYZ" email letter procedure outlined in this document is recommended by the Board of Equalization (BOE) as a method by The attached sample letter and statement form are provided for your convenience If the statement form does not fit your particular The auditor will allow a four week period for you to send the statements and for your customers to reply If you have chosen the the BOE the auditor will provide return envelopes The XYZ response forms should be returned directly to the BOE via email or by regular mail Use of the email procedure is Third District Orange County This letter summarizes the recommended XYZ email letter procedure explained to you by our auditor The auditor questioned certain this message from your computer without printing the message and without disclosing its contents to any person timely obtained or your customer paid the tax directly to the state This procedure should only be used when you cannot locate the Under the California Sales and Use Tax Law you as the seller are liable for payment of the tax unless you can present satisfactory Use of "XYZ" Letter Procedure to Verify Claimed Sales for Resale which you the seller can help to satisfy the burden of proving that a sale was not at retail even though a resale certificate was not www boe ca gov