Registration with the Qualified Purchaser Program
If you have a California business and meet the requirements of a Qualified Purchaser, you can sign up now using our Online Services.
Once You are Registered
- You will be required to file your use tax returns and make payment for amounts due using our Online Services system.
- You will need your user ID and password to file your use tax returns. Returns will be available the next business day after registering for a permit.
- If you are required to file use tax returns for prior years, you will need to file those use tax returns immediately.
- For purchases subject to use tax, the use tax return is due on or before April 15 of the year following the purchases (if the due date falls on a Saturday, Sunday, or legal holiday, returns are due the following business day).
- Please see the Qualifications page for more information.
Seller's Permit Holders
- If your only business is one that requires you to hold a seller's permit, you do not need to register for a use tax account. You must report purchases subject to use tax for your business on your sales tax return.
- If you have a business that requires you to hold a seller's permit and a service business under the same legal entity, you do not need to register for a use tax account. You must report purchases subject to use tax for your service business on your sales tax return.
- If you have a business that requires you to hold a seller's permit and a separate service business that is a different legal entity, you will be required to hold two accounts and file two returns. You must report purchases subject to use tax for the business requiring a seller's permit on the sales tax return. You must report purchases subject to use tax for the service business on the annual use tax return.
Multiple Businesses
- If you meet the requirements of a qualified purchaser from business operations from multiple businesses operating under the same legal entity, none of which require you to hold a seller's permit, you only need to register for one account and only need to file one annual use tax return.
Statute of Limitations
- R&TC section 6487, Limitations; deficiency determinations, subdivision (a) gives us the authority to determine the amounts owed for use tax going back up to eight years (longer if fraud is found) and we reserve the right to do so.