CDTFA-549-L (FRONT) REV. 2 (7-17)                                                                             STATE OF CALIFORNIA 
CLAIMED INCORRECT DISTRIBUTION OF                                   CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION 
LOCAL TAX — LONG FORM  
Note: The inquiry must contain sufficient factual data to support the probability that local tax has been erroneously allocated and 
distributed. Sufficient factual data must include, at a minimum, all of the following for each business location being questioned:  
1) Taxpayer name, including owner name and fictitious business name or d.b.a. (doing business as) designation. 2) Taxpayer’s permit
number or a notation stating “no permit number.” 3) Complete business address of the taxpayer. 4) Complete description of taxpayer’s
business activity(ies). 5) Specific reasons and evidence why the taxpayer’s allocation is questioned. (In cases where it is submitted that
the location of the sale is an unregistered location, evidence that the unregistered location is a selling location, as explained by Regulation 
1699, or is a place of business, as defined by Regulation 1802, must be submitted. In cases that involve shipments from an out-of-state 
location and claims that the tax is sales tax and not use tax, evidence must be submitted that there was participation by an in-state of­
fice of the out-of-state retailer and that title to the goods passed in this state.) 6) Name, title, and phone number of the contact person.
7)The tax reporting periods involved.

NAME OF JURISDICTION                                                             ALLOCATION PERIOD QUESTIONED 

REASON FOR QUESTIONING THE ALLOCATION 

                                                 SECTION I — GENERAL BUSINESS INFORMATION 
OWNER NAME                                                                       BUSINESS NAME 

BUSINESS ADDRESS (street, city, state, zip code) 

DATE BUSINESS STARTED                                       CURRENTLY OPERATING  CALIFORNIA SELLER’S PERMIT NUMBER  
                                                                     Yes   No 
DESCRIPTION OF OPERATION OF BUSINESS  

                       Person to call for more information regarding the taxpayer’s allocation of local tax 
NAME  TITLE 

DAYTIME PHONE NUMBER                                                             BEST TIME TO CALL 

MAILING ADDRESS (street, city, state, zip code) 

                                                 SECTION II — QUESTIONS ABOUT THE BUSINESS 

Is merchandise sold at this location?             Yes   N

Are sales of tangible personal property negotiated at this location  Yes   No 

If yes, what is sold? 

If no, what activities occur at the above business? 

Has this business changed locations?              Yes   No  If yes, list previous address and dates of operation:  ______________________ 

ADDRESS (street, city, state, zip code)  

DATES OF OPERATION: 
From:  To: 

CDTFA-549- 

Doe                                                         Yes           No 

Pleas

Are sales made at temporary locations (fairs, swap meets, etc.)?         Yes    No 

If yes, please describe. 

Are sales made by employees of the business?       Yes      No   Are sales made through independent agents?   Yes   No 

Is merchandise delivered to customers from out-of-state inventory?        Yes         No 

Is merchandise delivered to customers from California inventory?          Yes    No 

Other 

If merchandise is shipped directly to customers from an out-of-state inventory, do sales contracts contain a specific title clause  
allowing title to pass in California?   Yes        No 

Is the merchandise shipped with an F.O.B. - destination or F.O.B. - shipping point provision?   Yes   No 

Are sales negotiated at a location outside of California?   Yes          No 

Is the merchandise delivered from an in-state warehouse or inventory?          Yes    No 

WAREHOUSE ADDRESS (street, city, state, zip code) 

Is the taxpayer a construction contractor affixing property to realty?    Yes         No 

If yes, is the property classified as materials, fixtures, or machinery and equipment? 

TAX PREPARER’S NAME 

SUBMITTED BY (NAME)  DATE 

                                       Send acknowledgement and future correspondence to: 
NAM

ADDRESS (street, cty, state, zip code

                                                  CLEAR                 PRINT