Resources for the Qualified Purchaser Program

Revenue and Taxation Code Section 6225 and Qualified Purchaser Information

• Revenue and Taxation Code section 6225
• Publication 126, Mandatory Use Tax Registration for Service Enterprises

Forms

• CDTFA-101, Claim for Refund or Credit
• CDFTA-345-QP-Web, Qualified Purchaser – Registration Update

Related Publications

• Publication 44, District Taxes (Sales and Use Taxes)
• Publication 61, Sales and Use Taxes: Tax Expenditures
• Publication 75, Interest, Penalties, and Collection Cost Recovery Fee
• Publication 110, California Use Tax Basics
• Publication 117, Filing a Claim for Refund
• Publication 123, California Businesses: How to Identify and Report California Use Tax Due

Regulations

• Regulation 1567, Banks and Insurance Companies
• Regulation 1684, Collection of Use Tax by Retailers
• Regulation 1685, Payment of Tax by Purchasers
• Regulation 1686, Receipts for Tax Paid to Retailers
• Regulation 1699.6, Use Tax Direct Payment Permits
• Regulation 1823, Application of Transactions (Sales) and Use Tax
• Regulation 1827, Collection of Use Tax by Retailers

Other References

• Request for Relief from Penalty
• Online Services Registration