Form CDTFA-400-DP Application for Use Tax Direct Payment Permit - California

Form CDTFA-400-DP or the "Application For Use Tax Direct Payment Permit" is a form issued by the California Department of Tax and Fee Administration.

The form was last revised in November 1, 2017 and is available for digital filing. Download an up-to-date Form CDTFA-400-DP in PDF-format down below or look it up on the California Department of Tax and Fee Administration Forms website.

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CDTFA-400-DP (FRONT) REV. 3 (11-17)
STATE OF CALIFORNIA
APPLICATION FOR
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
USE TAX DIRECT PAYMENT PERMIT
Please type or print clearly. Read instructions on reverse before completing this form.
SECTION I – BUSINESS INFORMATION
NAME OF BUSINESS OR GOVERNMENTAL ENTITY
SALES/USE TAX PERMIT NUMBER
BUSINESS ADDRESS (street)
CONSUMER USE TAX ACCOUNT NUMBER
CITY, STATE, ZIP CODE
If applicant is applying for either a sales/use tax permit
or a consumer use tax account in addition to a
MAILING ADDRESS (street address or PO box if different from business address)
use tax direct payment permit check here
CITY, STATE, ZIP CODE
NAME UNDER WHICH BUSINESS IS TO BE TRANSACTED IF DIFFERENT THAN ABOVE
SECTION II – MULTIPLE BUSINESS LOCATIONS
LIST BELOW THE BUSINESS AND MAILING ADDRESSES OF ALL LOCATIONS WHERE PROPERTY PURCHASED UNDER A
USE TAX DIRECT PAYMENT CERTIFICATE WILL BE USED. IF ADDITIONAL SPACE IS NEEDED, ATTACH A SEPARATE SHEET
1. BUSINESS ADDRESS
4. BUSINESS ADDRESS
MAILING ADDRESS
MAILING ADDRESS
2. BUSINESS ADDRESS
5. BUSINESS ADDRESS
MAILING ADDRESS
MAILING ADDRESS
3. BUSINESS ADDRESS
6. BUSINESS ADDRESS
MAILING ADDRESS
MAILING ADDRESS
SECTION III – CERTIFICATION STATEMENT
I hereby certify that I qualify for a Use Tax Direct Payment Permit for the following reason:
(Please check one of the following.)
I have purchased or leased for my own use tangible personal property subject to use tax at a cost of five hundred thousand dollars
($500,000) or more in the aggregate, during the calendar year immediately preceding this application for the permit. I have attached a
“Statement of Cash Flows” or other comparable financial statements acceptable to the CDTFA for the calendar year immediately
preceding the date of application and a separate statement attesting that the qualifying purchases were purchases that were subject to
use tax.
I am a county, city, city and county, or redevelopment agency.
I also agree to self-assess and pay directly to the California Department of Tax and Fee Administration any use tax liability incurred pursuant
to my use of a Use Tax Direct Payment Permit.
The above statements are hereby certified to be correct to the knowledge and belief
of the undersigned, who is duly authorized to sign this application.
SIGNATURE
TITLE
NAME (typed or printed)
DATE
(See reverse side for general information and filing instructions)
CDTFA-400-DP (FRONT) REV. 3 (11-17)
STATE OF CALIFORNIA
APPLICATION FOR
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
USE TAX DIRECT PAYMENT PERMIT
Please type or print clearly. Read instructions on reverse before completing this form.
SECTION I – BUSINESS INFORMATION
NAME OF BUSINESS OR GOVERNMENTAL ENTITY
SALES/USE TAX PERMIT NUMBER
BUSINESS ADDRESS (street)
CONSUMER USE TAX ACCOUNT NUMBER
CITY, STATE, ZIP CODE
If applicant is applying for either a sales/use tax permit
or a consumer use tax account in addition to a
MAILING ADDRESS (street address or PO box if different from business address)
use tax direct payment permit check here
CITY, STATE, ZIP CODE
NAME UNDER WHICH BUSINESS IS TO BE TRANSACTED IF DIFFERENT THAN ABOVE
SECTION II – MULTIPLE BUSINESS LOCATIONS
LIST BELOW THE BUSINESS AND MAILING ADDRESSES OF ALL LOCATIONS WHERE PROPERTY PURCHASED UNDER A
USE TAX DIRECT PAYMENT CERTIFICATE WILL BE USED. IF ADDITIONAL SPACE IS NEEDED, ATTACH A SEPARATE SHEET
1. BUSINESS ADDRESS
4. BUSINESS ADDRESS
MAILING ADDRESS
MAILING ADDRESS
2. BUSINESS ADDRESS
5. BUSINESS ADDRESS
MAILING ADDRESS
MAILING ADDRESS
3. BUSINESS ADDRESS
6. BUSINESS ADDRESS
MAILING ADDRESS
MAILING ADDRESS
SECTION III – CERTIFICATION STATEMENT
I hereby certify that I qualify for a Use Tax Direct Payment Permit for the following reason:
(Please check one of the following.)
I have purchased or leased for my own use tangible personal property subject to use tax at a cost of five hundred thousand dollars
($500,000) or more in the aggregate, during the calendar year immediately preceding this application for the permit. I have attached a
“Statement of Cash Flows” or other comparable financial statements acceptable to the CDTFA for the calendar year immediately
preceding the date of application and a separate statement attesting that the qualifying purchases were purchases that were subject to
use tax.
I am a county, city, city and county, or redevelopment agency.
I also agree to self-assess and pay directly to the California Department of Tax and Fee Administration any use tax liability incurred pursuant
to my use of a Use Tax Direct Payment Permit.
The above statements are hereby certified to be correct to the knowledge and belief
of the undersigned, who is duly authorized to sign this application.
SIGNATURE
TITLE
NAME (typed or printed)
DATE
(See reverse side for general information and filing instructions)
CDTFA-400-DP (BACK) REV. 3 (11-17)
USE TAX DIRECT PAYMENT PERMIT
(General Information and Filing Instructions)
Revenue and Taxation Code section 7051.3 authorizes the California Department of Tax and Fee Administration (CDTFA) to issue a
Use Tax Direct Payment Permit to qualified applicants. This permit allows purchasers and lessees of tangible personal property (other
than lessees of motor vehicles the lease of which is subject to the terms of section 7205.1 of the Sales and Use Tax Law) to self-assess
and pay use taxes directly to the CDTFA instead of to the vendor or lessor from whom the property is purchased or leased.
Permit holders will be provided with a Use Tax Direct Payment Exemption Certificate which they can issue to retailers and lessors when
they purchase tangible personal property subject to use tax or make qualified leases of tangible personal property. Vendors who timely
take the certificate in good faith from a permit holder are relieved of the duty to collect use taxes on the sales for which the certificate
was issued. Permit holders who acquire property under a certificate must self-assess and report the use taxes directly to the CDTFA on
their tax returns, and allocate the local taxes to the county, city, city and county, or redevelopment agency in which the property is first
used. Permit holders who fail to properly pay any use taxes that are due on property for which a certificate was given are subject to
interest and penalties assessments in addition to their tax liability.
To qualify for a Use Tax Direct Payment Permit, an applicant must meet the following conditions:
(1) The applicant must agree to self-assess and pay directly to the CDTFA any use tax which is due on property for which a use tax
direct payment exemption certificate was given; and
(2) The applicant must certify to the CDTFA either of the following:
(A) The applicant has purchased or leased for its own use tangible personal property subject to use tax which cost five hundred
thousand dollars ($500,000) or more in the aggregate, during the calendar year immediately preceding the application for the permit; or
(B) The applicant is a county, city, city and county, or redevelopment agency.
Persons wishing to obtain a use tax direct payment permit must be prequalified and either hold a California seller’s permit or a
consumer use tax account.
Persons other than governmental entities who currently hold either a California seller’s permit or a consumer use tax account must
complete the application for a Use Tax Direct Payment Permit, sign the certification statement attesting that they qualify for a permit
under conditions of Part (2)(A) above, and submit a “Statement of Cash Flows” or other comparable financial statements
acceptable to the CDTFA for the calendar year immediately preceding the date of application which discloses total purchases
of property and equipment for own use and a separate statement under company letterhead certifying that five hundred
thousand dollars ($500,000) or more of such purchases were subject to use tax.
Persons other than governmental entities who are not required to hold a seller’s permit and who do not currently hold a consumer use
tax account must obtain a consumer use tax account and then complete the application for a Use Tax Direct Payment Permit, sign the
certification statement attesting that they qualify for a permit under the conditions of Part (2)(A) above and submit a “Statement of
Cash Flows” or other comparable financial statements acceptable to the CDTFA for the calendar year immediately preceding
the date of application which discloses total purchases of property and equipment for own use and a separate statement
under company letterhead certifying that five hundred thousand dollars ($500,000) or more of such purchases were subject to
use tax.
Governmental entities who currently hold either a California seller’s permit or a consumer use tax account must complete the
application for a Use Tax Direct Payment Permit, sign the certification statement attesting that they qualify for a permit under the
conditions of Part (2)(B) above, and submit an additional statement to that effect under official letterhead and signed by an authorized
governmental representative.
Governmental entities who do not hold a California seller’s permit or a consumer use tax account must obtain a consumer use tax
account and then complete the application for a Use Tax Direct Payment Permit, sign the certification statement attesting that they
qualify for a permit under the conditions of Part (2)(B) above, and submit an additional statement to that effect under official letterhead
and signed by an authorized governmental representative.
The completed Application for Use Tax Direct Payment Permit, certification statement, and qualifying documentation should be returned
to the address shown below. Upon determination that the applicant qualifies, a Use Tax Direct Payment Permit and a Use Tax Direct
Payment Exemption Certificate will be mailed to the applicant.
If you would like additional information regarding the Use Tax Direct Payment Permit or need assistance in completing this application,
you can call 1-916-445-5167, or write to the California Department of Tax and Fee Administration, Compliance Policy Unit, P.O. Box
942879, Sacramento, CA 94279-0040.

Download Form CDTFA-400-DP Application for Use Tax Direct Payment Permit - California

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