CDTFA-65 (FRONT) REV. 32 (10-17) STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATIONNOTICE OF CLOSEOUT
INSTRUCTIONS: Please provide the following information to assist us in closing your account(s), releasing security, or issuing an
escrow clearance. If you have a seller’s permit, before completing this form, you should refer to a copy of the California Department
of Tax and Fee Administration (CDTFA) publication 74, Closing Out Your Account. Publication 74 contains important information about
closing out your permit. If you have any questions, please call our Customer Service Center at 1-800-400-7115 (TTY:711).
SECTION I: ACCOUNT INFORMATION
NAME ACCOUNT NUMBER(S)
CURRENT ADDRESS (street address) DAYTIME TELEPHONE NUMBER
( )
CITY STATE ZIP CODE
SECTION II: CLOSEOUT INFORMATION (see back for instructions)
1. Date business was closed
2. Did you make any purchases for your own use using your seller
s permit? YES
NO
If YES, did you pay tax on those purchases to: a. your vendor b. the CDTFA
3. Do you have a prepaid Mobile Telephony Services (MTS) account? YES
NO
a. Date you discontinued selling prepaid phone cards and/or services
b. If you qualify as a small seller, date you want your account closed out
4. Your forwarding address and telephone number
5. Location of your books and records
6. Was the business sold? YES
NO
a. Date the business was sold
b. Total sales price $
c. Name, address, and telephone number of the purchaser
d. Didyousellthexturesandequipment(F&E)? YES
NO If no, proceed to line h.
e. SellingpriceofF&E$
f. DidthesaleofF&Eoccurattheplaceofbusinessthatwassold? YES
NO
g. If not, provide address for the place of business where the sale took place
a. Note: Ifyousoldyourxturesandequipment,evenifyoudidnotsellyourbusiness,youmustincludethesellingpriceof
theseitemsonyournalreturnunder“PurchasesSubjecttoUseTax”
h. Escrow number
i. Name, address, and telephone number of escrow company
SECTION III: LIST OF ITEMS NEEDED FOR CLOSEOUTS
(see back for instructions)
Thefollowingitemsmaybeneededtonalizetheclosingofyouraccount(s),thereleasingofanypostedsecurity,orissuingofan
escrow clearance.
Payments of any other outstanding balances due.
• Yournaltaxreturnwithpayment(ifareturnisnotavailable,call1-800-400-7115TTY:711).Paymentofanyamountsdue
mustbemadeincertiedfundsinordertoexpeditenalizingyourtransaction.IfyouarerequiredtomakepaymentsbyEFT,
youmustalsomakeyournalpaymentthroughtheEFTprocess.
• Acopyofyourescrowinstructionsorbillofsaleshowingthevalueofinventory,xtures,andequipmentsold.
Send this completed form and your supporting documents to:
California Department of Tax and Fee Administration
Customer Service Center
PO Box 942879
Sacramento, CA 94279-0090
SECTION IV: SIGNATURE
SIGNATURE PRINT NAME AND TITLE DATE
CLEAR
PRINT
CDTFA-65 (BACK) REV. 32 (10-17)
NOTICE OF CLOSEOUT
FOR CDTFA USE ONLY
Is registration information current?
YES
NO
F & E?
YES
NO
Is a nal return led?
YES
NO
Inventory?
YES
NO
Was a nal return provided to taxpayer?
YES
NO
Is the documentation attached
YES
NO
Are there any delinquencies?
YES
NO
Unnapplied payment?
YES
NO
SECTION V: INSTRUCTIONS
If the items listed below do not pertain to your closeout and you have completed Sections I and II, and signed in Section IV,
send this document to the appropriate CDTFA ofce. See publication 74 for a list of CDTFA ofce locations.
Small Sellers–A“smallseller”isaprepaidMTSseller(otherthanatelecommunicationservicesupplier)whomadelessthanthe
annual threshold of sales of prepaid MTS in the previous calendar year. Beginning January 1, 2017, small sellers are no longer required
to charge and collect the prepaid MTS surcharge from their customers. For sellers that have more than one location, the sales of
prepaid wireless services and products from all locations must be used to determine their annual sales. Small sellers are responsible
for maintaining records to show that their annual sales are below the annual threshold.
Location of your books and records–The location of your books and records is important for audit purposes. Audits are important
because they protect the state against an underpayment and protect the taxpayer against an overpayment.
Copy of your escrow instructions or bill of sale–Thesedocumentsshowthevalueofinventory,xturesandequipmentsold.Ifa
saleofxturesandequipmentisnotconsideredatthedateofcloseout,asubsequentsinglesaleofthexturesmaybetreatedasan
occasionalsale.Thesinglesaleofxturesandequipmentsubsequenttothedateofcloseoutistaxableifeither:
1. The sale occurs within 60 days of the date of closeout and the taxpayer cannot establish that the sale was not contemplated at the
time of closeout; or
2. The sale takes place after 60 days and within one year of the closeout date, and:
a. A contract of sale existed at the date of closeout, or
b. A lease with an option to buy exists, or
c. Arrangementshavebeenmadeforaplantosellthexturesandequipmentinduecourse.
If these items are not provided, the CDTFA must wait 30 days before refunding any security deposits posted and/or closing
your account. If you need assistance in providing any of the items listed above, contact your nearest CDTFA ofce for detailed
instructions.