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BOE PUBLICATION #47 tax and you may be subject to penalties. Retaining business records You should keep required records for at least four years unless we give you specific, written authorization to destroy them sooner. Exception: records that cover reporting periods before January 1, 2003, may be covered by an extended statute of limitations if you did not participate in the 2005 tax amnesty program, or if fraud or intent to evade tax is discovered during an audit. You must keep those records for at least ten years. If you are being audited, you should retain all records that cover the audit period until the audit is complete, even if that means you keep them longer than four years. In addition, if you have a dispute with us about how much tax you owe, you should retain the related records until that dispute is resolved. For instance, if you appeal the results of an audit or another determination, or you file a claim for refund, you should keep your records while that matter is pending. Bad debts—mobilehome sales Where the dealers are retailers, bad debt losses incurred are allowable in the same manner as bad debts from other types of retail sales as explained in the next paragraph and Regulation 1642, Bad Debts. Some examples of sales where dealers are retailers of new mobilehomes sold for other than occupancy as a residence are sales of furniture, and sales of accessories which are not affixed to realty. In such cases, the dealer may claim a deduction for bad debts found to be uncollectible and charged-off for income tax purposes. Should the uncollectible amounts include nontaxable charges, such as interest charges, and/or items in which the dealer is a consumer or retailer-consumer as well as taxable items, a bad debt deduction may be claimed only with respect to the unpaid amount upon which the dealer is the retailer and which the tax has been paid to us. In determining this amount, all payments and credits to the accounts must be apportioned to the taxable and nontaxable elements which make up the amount the purchasers agreed to pay. If any amounts for which the bad debts have been deducted on the sales tax returns are subsequently collected in full or in part, the amount(s) so collected must be included in the first return filed after the funds are received. If a repossession of merchandise for which the dealer is a retailer is involved, the value of the repossessed merchandise must be deducted in computing the allowable credit. See Regulation 1642 regarding the formula used in determining the amount of allowable credit on repossession losses. For instructions on obtaining Regulation 1642, please refer to page 31. When dealers of mobilehomes are retailer-consumers or consumers of mobilehomes, accessories and other items which they sell, there is no basis for claiming any bad debts incurred on such transactions. Some common examples where the dealer is either the retailer-consumer or consumer, and cannot claim bad debt deductions are: • New mobilehomes sold for occupancy as a residence on or after July 1, 1980. • Sales of accessories such as carpeting affixed as an integral part of a mobilehome prior to its sale when the mobilehome is sold for occupancy as a residence. • Sales of accessories such as window awnings affixed to a mobilehome situated on a permanent foundation or when the accessories are affixed directly to realty. For More Information Website For publications, forms, regulations, and more: www.boe.ca.gov Taxpayer Information Section If you have a general tax question, please call our toll-free number and speak with a Customer Service Representative. Representatives are available weekdays from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays. Please call: 800-400-7115 TDD/TTY: 800-735-2929 In addition to English, assistance is available in other languages. Questions regarding your account Please call the office that maintains your records. The name and telephone number of the appropriate field office is printed on your tax returns. Field office telephone numbers are provided on page 34 and are also located on our website. We can help you faster if you have your account number on hand. Verifying a permit/license (sales for resale) If a customer gives you a resale certificate for a purchase, you may contact us to verify the customer’s seller’s 190
BOE PUBLICATION #47 permit number. Use the Internet: www.boe.ca.gov look for “Verify a Permit/License.” Call our toll-free automated verification service: 888-225-5263. You will need to provide the seller’s permit number you want to verify. Faxback service Our faxback service, which allows you to order selected publications, forms, and regulations is available 24 hours a day. Call 800-400-7115 and choose the fax option. We’ll fax your selection to you within 24 hours. Publications, forms, and regulations To obtain copies of publications, forms, and regulations: • Use the Internet: Most publications, forms, and regulations are available on our website: www.boe.ca.gov. • Call our Taxpayer Information Section. A Customer Service Representative will help you during working hours. If you know the name or number of the document you need, you may call outside working hours and leave a recorded message. Certain documents are also available on our faxback service, described above. Selected regulations and publications that may interest you are listed below. A complete listing of sales and use tax regulations and publications appears in publication 73, Your California Seller’s Permit. Regulations (list varies by publication) 1521 Construction Contractors 1521.4 Factory-Built Housing 1610.2 Mobilehomes and Commercial Coaches 1614 Sales to the United States and its Instrumentalities 1616 Federal Areas 1620 Interstate and Foreign Commerce 1628 Transportation Charges 1642 Bad Debts 1655 Returns, Defects and Replacements 1660 Leases of Tangible Personal Property—In General 1667 Exemption Certificates 1668 Sales for Resale 1669 Demonstration, Display, and Use of Property Held for Resale— General 1698 Records 1700 Reimbursement for Sales Tax 1821 Foreword, Transactions (Sales) and Use Tax Regulations 1823 Application of Transactions (Sales) Tax and Use Tax 1826 Construction Contractors Publications (list varies by publication) Translated publications Some of our publications are available in languages other than English. The letters C, F, K, S, or V after a publication title below indicate that a translated version is available (C for Chinese, F for Farsi, K for Korean, S for Spanish, V for Vietnamese). 9 Tax Tips for Construction and Building Contractors 17 Appeals Procedures Sales and Use Taxes and Special Taxes (S) 42 Resale Certificate Tips (S) 44 Tax Tips for District Taxes (S) 51 Guide to Board of Equalization Services (C,K,S,V) 52 Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration 61 Sales and Use Taxes: Exemptions and Exclusions 70 Understanding Your Rights as a California Taxpayer (C,K,S,V) 73 Your California Seller’s Permit (C,F,K,S,V) 74 Closing Out Your Seller’s Permit (C,S) 75 Interest and Penalties 76 Audits (F,K,S) 79B California Use Tax 101 Sales Delivered Outside California (S) 102 Sales to the United State Government (S) 191
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