BOE-65 (FRONT) REV. 25 (7-05)
STATE OF CALIFORNIA
NOTICE OF CLOSEOUT FOR SELLER’S PERMIT
BOARD OF EQUALIZATION
INSTRUCTIONS: Please provide the following information to assist us in closing your account, releasing security, or issuing an escrow
clearance. Before completing this form, you should refer to a copy of the Board of Equalization publication 74, Closing Out Your
Seller’s Permit. Publication 74 contains important information about closing out your permit. If you have any questions, please call our
Information Center at 800-400-7115.
SECTION I: ACCOUNT INFORMATION
SELLER’S PERMIT NUMBER
CURRENT ADDRESS (street address)
DAYTIME TELEPHONE NUMBER
(city, state, zip code)
SECTION II: CLOSEOUT INFORMATION
1. Did you make any purchases for your own use using your seller’s permit?
If YES, did you pay sales tax on those purchases to:
a. your vendor
b. the Board of Equalization
2. Date the business was closed/or sold
3. Was the business sold?
NO (If NO, go to Section III of this form.)
If YES, complete the following information:
a. Date the business was sold
b. Name, address and telephone number of the purchaser
c. Name, address and telephone number of escrow company
d. Escrow number
e. Selling price of fixtures and equipment $
f. Total sales price $
g. Your forwarding address and telephone number
SECTION III: CHECKLIST FOR CLOSEOUTS WITH ESCROW CLEARANCE OR SECURITY DEPOSIT INVOLVED (see back for instructions)
The following items may be needed to finalize the closing of your account, the releasing of any posted security, or issuing of an
Your seller’s permit, if available.
Location of your books and records.
Final tax return with payment (if a return is not available, call 800-400-7115). If you are required to make payments by EFT, you
must also make your final payment through the EFT process.
NOTE: If you sold your fixtures and equipment, even if you did not sell your business, you must include the selling price of
these items on line 2 of yo