How does a “qualified purchaser” register?
A “qualified purchaser” may register for a use tax account by completing the BOE-404-A, Use Tax Registration, and mailing it to the BOE, Board of Equalization Tax Source Group, MIC: 007 PO Box 942879 Sacramento, Ca 94279-0007 Upon registration the person will be assigned an account number. Beginning in September 2009 through December 31, 2009, the BOE will mail notices to potential qualified purchasers informing them that they will be automatically registered with the BOE unless they can prove otherwise that they are not a qualified purchaser under Revenue and Taxation Code section 6225.
