Form CDTFA-549-L "Claimed Incorrect Distribution of Local Tax - Long Form" - California

What Is Form CDTFA-549-L?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2017;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-549-L by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-549-L "Claimed Incorrect Distribution of Local Tax - Long Form" - California

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CDTFA-549-L (FRONT) REV. 2 (7-17)
STATE OF CALIFORNIA
CLAIMED INCORRECT DISTRIBUTION OF
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
LOCAL TAX — LONG FORM
Note: The inquiry must contain sufficient factual data to support the probability that local tax has been erroneously allocated and
distributed. Sufficient factual data must include, at a minimum, all of the following for each business location being questioned:
1) Taxpayer name, including owner name and fictitious business name or d.b.a. (doing business as) designation. 2) Taxpayer’s permit
number or a notation stating “no permit number.” 3) Complete business address of the taxpayer. 4) Complete description of taxpayer’s
business activity(ies). 5) Specific reasons and evidence why the taxpayer’s allocation is questioned. (In cases where it is submitted that
the location of the sale is an unregistered location, evidence that the unregistered location is a selling location, as explained by Regulation
1699, or is a place of business, as defined by Regulation 1802, must be submitted. In cases that involve shipments from an out-of-state
location and claims that the tax is sales tax and not use tax, evidence must be submitted that there was participation by an in-state of­
fice of the out-of-state retailer and that title to the goods passed in this state.) 6) Name, title, and phone number of the contact person.
7) The tax reporting periods involved.
NAME OF JURISDICTION
ALLOCATION PERIOD QUESTIONED
REASON FOR QUESTIONING THE ALLOCATION
SECTION I — GENERAL BUSINESS INFORMATION
OWNER NAME
BUSINESS NAME
(street, city, state, zip code)
BUSINESS ADDRESS
DATE BUSINESS STARTED
CURRENTLY OPERATING
CALIFORNIA SELLER’S PERMIT NUMBER
Yes
No
DESCRIPTION OF OPERATION OF BUSINESS
Person to call for more information regarding the taxpayer’s allocation of local tax
NAME
TITLE
DAYTIME PHONE NUMBER
BEST TIME TO CALL
(street, city, state, zip code)
MAILING ADDRESS
SECTION II — QUESTIONS ABOUT THE BUSINESS
Is merchandise sold at this location?
Yes
No
Are sales of tangible personal property negotiated at this location?
Yes
No
If yes, what is sold
?
If no, what activities occur at the above business
?
Has this business changed locations?
Yes
No
If yes, list previous address and dates of operation: ______________________
ADDRESS (street, city, state, zip code)
DATES OF OPERATION:
From:
To:
CDTFA-549-L (FRONT) REV. 2 (7-17)
STATE OF CALIFORNIA
CLAIMED INCORRECT DISTRIBUTION OF
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
LOCAL TAX — LONG FORM
Note: The inquiry must contain sufficient factual data to support the probability that local tax has been erroneously allocated and
distributed. Sufficient factual data must include, at a minimum, all of the following for each business location being questioned:
1) Taxpayer name, including owner name and fictitious business name or d.b.a. (doing business as) designation. 2) Taxpayer’s permit
number or a notation stating “no permit number.” 3) Complete business address of the taxpayer. 4) Complete description of taxpayer’s
business activity(ies). 5) Specific reasons and evidence why the taxpayer’s allocation is questioned. (In cases where it is submitted that
the location of the sale is an unregistered location, evidence that the unregistered location is a selling location, as explained by Regulation
1699, or is a place of business, as defined by Regulation 1802, must be submitted. In cases that involve shipments from an out-of-state
location and claims that the tax is sales tax and not use tax, evidence must be submitted that there was participation by an in-state of­
fice of the out-of-state retailer and that title to the goods passed in this state.) 6) Name, title, and phone number of the contact person.
7) The tax reporting periods involved.
NAME OF JURISDICTION
ALLOCATION PERIOD QUESTIONED
REASON FOR QUESTIONING THE ALLOCATION
SECTION I — GENERAL BUSINESS INFORMATION
OWNER NAME
BUSINESS NAME
(street, city, state, zip code)
BUSINESS ADDRESS
DATE BUSINESS STARTED
CURRENTLY OPERATING
CALIFORNIA SELLER’S PERMIT NUMBER
Yes
No
DESCRIPTION OF OPERATION OF BUSINESS
Person to call for more information regarding the taxpayer’s allocation of local tax
NAME
TITLE
DAYTIME PHONE NUMBER
BEST TIME TO CALL
(street, city, state, zip code)
MAILING ADDRESS
SECTION II — QUESTIONS ABOUT THE BUSINESS
Is merchandise sold at this location?
Yes
No
Are sales of tangible personal property negotiated at this location?
Yes
No
If yes, what is sold
?
If no, what activities occur at the above business
?
Has this business changed locations?
Yes
No
If yes, list previous address and dates of operation: ______________________
ADDRESS (street, city, state, zip code)
DATES OF OPERATION:
From:
To:
CDTFA-549-L(BACK)REV.2(7-17)
DoesthebusinesshaveothersellinglocationsinCalifornia?
Yes
No
Pleasegivethebusinessaddress(es)beloworattachalist.
Are sales made at temporary locations (fairs, swap meets, etc.)?
Yes
No
If yes, please describe.
Are sales made by employees of the business?
Yes
No
Are sales made through independent agents?
Yes
No
Is merchandise delivered to customers from out-of-state inventory?
Yes
No
Is merchandise delivered to customers from California inventory?
Yes
No
Other
If merchandise is shipped directly to customers from an out-of-state inventory, do sales contracts contain a specific title clause
allowing title to pass in California?
Yes
No
Is the merchandise shipped with an F.O.B. - destination or F.O.B. - shipping point provision?
Yes
No
Are sales negotiated at a location outside of California?
Yes
No
Is the merchandise delivered from an in-state warehouse or inventory?
Yes
No
(street, city, state, zip code)
WAREHOUSE ADDRESS
Is the taxpayer a construction contractor affixing property to realty?
Yes
No
If yes, is the property classified as materials, fixtures, or machinery and equipment?
TAX PREPARER’S NAME
SUBMITTED BY (NAME)
DATE
Send acknowledgement and future correspondence to:
NAME
(street, cty, state, zip code)
ADDRESS
CLEAR
PRINT
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