Filing Tax Returns with BOE.

July 19, 2011 at 2:40 am | Posted in Uncategorized | Leave a comment

You will be required to file your use tax returns using BOE-file, BOE’s free electronic filing (e-File) system that enables taxpayers to use the internet to file a California sales and use tax return and make payment for amounts due.

The website is:

The BOE will mail you a registration letter containing your account number and express login code.  These two numbers will enable you to e-file your use tax returns.  Subsequent tax returns are due yearly on April 15th for the previous calendar year.

The SBE, on its website, advises taxpayers that they should review the SBE’s “In-State Consumer Voluntary Disclosure” program as it applies to the use tax. The benefits of this program are:

  1. Limits the time the SBE can make an assessment for prior use tax to three years (instead of up to 10 years)
  2. Allows the SBE to waive late filing and late payment penalties
  3. Allows applicants to describe their circumstances and obtain from the SBE a written opinion regarding whether the SBE might approve their voluntary disclosure request.

To qualify for the In-State Consumer Voluntary Disclosure program, ALL of the following conditions must exist:

  1. You reside or are located withinCaliforniaand have not previously registered with the SBE
  2. You have not previously filed an individual use tax return with the SBE
  3. You have not reported an amount for use tax on your individual income tax return filed with the FTB
  4. You are not engaged in business in this state as a retailer (as defined in Revenue and Taxation Code Section 6015)
  5. You have not been contacted by the SBE for failure to report the use tax imposed by Section 6202 of the Revenue and Taxation Code
  6. Your purchase is not of a vehicle, vessel, or aircraft
  7. You voluntarily came forward to the SBE

If you have use tax obligations and can meet the above requirements, you should consider registering with the SBE and file Form 404-DS to report your use tax obligation. Be sure to include Form BOE-38-I to request the benefits of the Voluntary Disclosure program.

Lastly, you need to be prepared to show that your out-of-state purchases are not subject to use tax or that you paid sales tax on the purchases so that you are not liable for the use tax. It is important that you retain your purchase invoices to show that you have paid sales tax on the item or that it is exempt from use and sales tax.


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