6225-6226
REVENUE AND TAXATION CODE
SECTION 6225-6226
6225. (a) In order to facilitate the collection of use tax imposed by this part, a qualified purchaser shall register with the board on a form prescribed by the board and shall set forth the name under which the qualified purchaser transacts or intends to transact business, the location of the qualified purchaser's place or places of business, and other information as the board may require. (b) Article 1 (commencing with Section 6451) of Chapter 5 of this part shall apply to a qualified purchaser, except that a return showing the total sales price of the tangible personal property purchased by the qualified purchaser, the storage, use, or other consumption of which became subject to the use tax during the preceding calendar year, and which was not paid to a retailer required to collect the tax or which was not paid to a retailer the qualified purchaser reasonably believed was required to collect the tax, shall be filed, together with a remittance of the amount of the tax due, with the board on or before April 15. (c) A "qualified purchaser" means a person that meets all of the following conditions: (1) The person is not required to hold a seller's permit pursuant to this part. (2) The person is not required to be registered pursuant to Section 6226. (3) The person is not a holder of a use tax direct payment permit as described in Section 7051.3. (4) The person receives at least one hundred thousand dollars ($100,000) in gross receipts from business operations per calendar year. (5) The person is not otherwise registered with the board to report use tax. (d) This section shall not apply to the purchase of a vehicle, vessel, or aircraft as defined in Article 1 (commencing with Section 6271) of Chapter 3.5 of this part. 6226. Every retailer selling tangible personal property for storage, use, or other consumption in this State shall register with the board and give the name and address of all agents operating in this State, the location of all distribution or sales houses or offices or other places of business in this State, and such other information as the board may require.