If you are a business owner you may have recently received a notice from the State Board of Equalization asking you to file a use tax return for the years 2007, 2008 and 2009.

As part of the 2009-2010 California Budget Assembly Bill x 4-18 was enacted. This bill adds section 6225 to the Revenue and Taxation Code, which requires "qualified purchasers" to register with the Board of Equalization and report and pay use tax.

"Qualified Purchaser" Criteria

* The person receives at least $100,000 in gross receipts (in and out of state receipts) from business operations per calendat year.

* The person is not required to hold a seller's permit or certificate of registration for use tax (under section 6226 of the Revenue and Taxation Code)

* The person is not a holder of a use tax direct payment permit as described in section 7051.3 of the Revenue and Taxation Code

* The person is not otherwise with the BOE to report use tax

For more information on use tax and how to file go to http://www.boe.ca.gov/ads/news06.htm