Sales and use taxes: permits.

Existing sales and use tax laws impose taxes on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, and provides various exemptions from those taxes. Existing law requires every person who desires to conduct business as a seller of tangible personal property within this state to file an application for a permit with the State Board of Equalization for each place of business. Existing law requires the application for a permit to be on a form prescribed by the State Board of Equalization, containing the name and location of the applicant's place of business, statement that the applicant will actively conduct business as a seller of tangible personal property, and other information that the State Board of Equalization may require. This bill would make nonsubstantive changes to these provisions.