A handbook of sales tax, use tax, and admissions tax for the schools of California

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A HANDBOOK OP SALES TAX, USE TAX, AND ADMISSIONS TAX FOR THE SCHOOLS OF CALIFORNIA

A Project Presented to the Faculty of the School of Education The University of Southern California

In Partial Fulfillment of the Requirements for the Degree Master of Science in Education

by Robert John Lueck June 1950

UMI Number: EP45945

All rights reserved INFORMATION TO ALL USERS The quality of this reproduction is dependent upon the quality of the copy submitted. In the unlikely event that the author did not send a complete manuscript and there are missing pages, these will be noted. Also, if material had to be removed, a note will indicate the deletion.

Dissettatisn Publishing

UMI EP45945 Published by ProQuest LLC (2014). Copyright in the Dissertation held by the Author. Microform Edition © ProQuest LLC. All rights reserved. This work is protected against unauthorized copying under Title 17, United States Code

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N O T W R I T E IN S P A C E B E L O W

BOARD OF EQUALIZATION—S a le s T a x D ivision

APPLICATION FOR PERMIT TO ENGAGE IN BUSINESS AS A SELLER OF TANGIBLE PERSONAL PROPERTY .

FEE $1.00 FOR SELLER’S PERM IT

AND

DISTRICT OFFICE CO PY

REGISTRATION AS A RETAILER Pursuant to the Sales and Use Tax Law

AND DEPARTMENT OF EMPLOYMENT

REGISTRATION u n d e r th e

UNEMPLOYMENT INSURANCE ACT

ALL QUESTIONS MUST BE ANSWERED TYPE OF - ORGANIZATION

_

Incorporated in what state

1.

Qualified in California YES

Is limited partnership certificate on file

NO

YES

CODE

-

DATE STARTED

PERMIT NUMBER

i

NO TITLE If Limited Partner, so indicate

O W N ER (S) List all partners or principal corporate officers (Given name must be shown in full)

RECEIPT NUMBER

2.

TERM

BOND

ADM.

Is Fictitious Name Certificate on File LO C A TIO N of business

Street and Number

M A IL IN G ADDRESS ( if d iffe re n t from line fo u r)

City or Town

P. O. Box or Street and Number

County

City or Town

Is business location within city limits? Yes No County

N A T U R E OF BUSINESS

5. D A T E STARTED (o r to s ta r t ) A T TH IS ADDRESS

O TH ER PLACES OF BUSINESS (H ow m any o p eratin g ?)

I f consolidated give M aster N o. 6. 7. LIST ALL SELLER’S PERMITS PREVIOUSLY ISSUED TO A PP L IC A N T (S ) w h eth e r now DATE CLOSED (OR ac tiv e or-.closed o u t. (I f filing a consolidated r e tu rn , list M aster N u m b er. Do n o t list TO BE CLOSED). IF su b -p erm its.) TO REMAIN OPEN— SO STATE PERMIT N O . ADDRESS

-

NAM E A N D DBA OF SELLER FROM W HOM BUSINESS HAS BEEN OR IS BEING PURCHASED * 10.

■ -

DATE OF PURCHASE

IF CLOSED HAS ALL TAX BEEN PAID?

■

HIS PERMIT NO.

HAS HE PAID HIS SALES TAX IN FULL?

HIS ACCOUNT NUMBER W ITH DEPARTMENT OF EMPLOYMENT

NAME ' DBA

» IF N O T BU YIN G T H E BUSINESS, SO STATE

1 1.

D ID YOU A CQU IRE T H E E N T IR E O R G A N IZ A T IO N OR BUSINESS (a ll branches or divisions) of the predecessor? Yes Q No Q ( I f 'N o ,’ in d icate th e p a rtic u la r d e p t., division, place of business, e tc ., w hich was ac q u ired ) Im m ediately a f te r acq u isitio n

N u m b er of em ployees in acq u ired ‘ u n i t : Im m ediately p rio r to acq u isitio n ARE YOU REGISTERED W IT H T H E D EPARTM ENT OF EMPLOYMENT 12 .

Yes 0

If 'Y es,’ en ter

No □

y o u r acco u n t n u m b er:

DO YOU IN T E N D T O H IR E EMPLOYEES T O T H E E X TE N T T H A T YOUR PAYROLL WILL EXCEED $ 1 0 0 IN A CALEN D AR Q UA R TER ? .1 3 .

14

(a ) N o. of Em ployees:

(b ) A p proxim ate d ate first w ages p aid:

C e v tiflC U te

Your

T itle________________

.SSA #.

T itle____

.SSA #_

[Si g n e d ] __________________________________________________________T itle________________

.SSA #_

Your [Si g n e d ]

.__________ :rr_:_____________________________

Your

Application taken at____________________________ ,California,___________________________, 19. S B E 400 (11-49)

No □

The above statements are hereby certified to be correct to the best knowledge and belief of the undersigned. __ __________________________________________________

[Si g n e d ]

Yes □

(c) A p proxim ate d ate on w hich q u a r te r ly pay ro ll w ill be (o r w as) over $100:

S’-v1• ■-* -, ‘» vd -—* "-*£ ' _•■;>. 0*

•' • . i ^ S ^ T E . O F

?■