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.