Qualified Purchaser Program
Resources
Revenue and Taxation Code Section 6225 and Qualified Purchaser Information
- Revenue and Taxation Code section 6225
- Publication 126, Mandatory Use Tax Registration for Service Enterprises
Forms
Related Publications
- Publication 44, District Taxes (Sales and Use Taxes)
- Publication 61, Sales and Use Taxes: Tax Expenditures
- Publication 75, Interest, Penalties, and Collection Cost Recovery Fee
- Publication 110, California Use Tax Basics
- Publication 117, Filing a Claim for Refund
- Publication 123, California Businesses: How to Identify and Report California Use Tax Due
Regulations
- Regulation 1567, Banks and Insurance Companies
- Regulation 1684, Collection of Use Tax by Retailers
- Regulation 1685, Payment of Tax by Purchasers
- Regulation 1686, Receipts for Tax Paid to Retailers
- Regulation 1699.6, Use Tax Direct Payment Permits
- Regulation 1823, Application of Transactions (Sales) and Use Tax
- Regulation 1827, Collection of Use Tax by Retailers