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State Local And District Sales And Use Tax Return BOE-401-A2 - California
| State Local And District Sales And Use Tax Return Form. This is a California form and can be used in Board Of Equalization Statewide . |
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BOE-401-A2 (FRONT) REV. 106 (1-13) STATE, LOCAL, and DISTRICT SALES and USE TAX RETURN DUE ON OR BEFORE FOR Select one PERIOD YEAR BOARD OF EQUALIZATION BOARD USE ONLY RA-TT RA-BTR LOC AACS REG REF STATE OF CALIFORNIA IMPORTANT: Your account number and reporting period are required. Mail To: SELLER'S PERMIT ACCOUNT NUMBER (i.e., SRY XXX-XXXXXX) EFF NAME BOARD OF EQUALIZATION PO BOX 942879 SACRAMENTO CA 94279-7072 BUSINESS ADDRESS CITY STATE ZIP PLEASE READ RETURN INSTRUCTIONS BEFORE PREPARING THIS RETURN. BOE USE 1 TOTAL (gross) SALES 2 PURCHASES SUBJECT TO USE TAX 3 TOTAL (add lines 1 and 2) 1 $ 2 .00 .00 .00 IF YOU HAVE DEDUCTIONS, FILL OUT LINES 4-11 ON THE BACK PAGE OF THIS RETURN. IF NO DEDUCTIONS, ENTER "0" ON LINE 11 AND PROCEED TO LINE 12. 11 TOTAL NONTAXABLE TRANSACTIONS REPORTED (enter total deductions from line 11 on the back) 12 TRANSACTIONS SUBJECT TO STATE TAX (subtract line 11 from line 3) 13 a STATE TAX 6.25% (multiply line 12 by .0625) 13 b TAX RECOVERY ADJUSTMENT (enter tax recovery adjustment from box 13b, Section B on the back) 14 a TRANSACTIONS SUBJECT TO COUNTY TAX (add amount in box 61 [Section C, back] and line 12 above) b COUNTY TAX 1/4% (multiply line 14a by .0025) REC. NO 11 12 .00 .00 .00 13 b .00 .00 .00 15 LOCAL TAX ADJUSTMENTS FOR AIRCRAFT COMMON CARRIERS ONLY (see line 15 instructions) 16 TRANSACTIONS SUBJECT TO LOCAL TAX (add or subtract line 15 to/from line 14a) 17 COMBINED STATE AND LOCAL TAX 1% (multiply line 16 by .01) (additional schedules may apply - see line 17 instructions) 18 DISTRICT TAX (from Schedule A1, TOTAL DISTRICT TAX) YOU MUST COMPLETE BOE-531-A1, SCHEDULE A1, if you are engaged in business in a transactions and use tax district. 19 TOTAL STATE, COUNTY, LOCAL, AND DISTRICT TAX (add lines 13a, 13b, 14b, 17, and 18) 20 SALES OR USE TAX PAID TO OTHER STATES (Enter the amount of tax paid for merchandise purchased out of state for use in California. The purchase price must be included in line 2 above.) 15 .00 .00 .00 18 19 20 .00 .00 .00 .00 PM 21 NET TAX (subtract line 20 from line 19) 22 LESS TAX PREPAYMENTS $ 1st prepayment (Tax only) + $ 2nd prepayment (Tax only) = Total Prepayment 22 .00 .00 23 REMAINING TAX (subtract line 22 from line 21) 24 PENALTY of 10% (.10) is due if your tax payment is made, or your return is filed, after the due date shown above (see line 24 instructions). PENALTY INTEREST 24 25 26 .00 .00 $ .00 25 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment RE is delayed after the due date. The adjusted monthly interest rate is Interest Rate Calculator 26 TOTAL AMOUNT DUE AND PAYABLE (add lines 23, 24, and 25) I hereby certify that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return. YOUR SIGNATURE AND TITLE PRINT NAME AND TITLE PAID PREPARER'S NAME TELEPHONE NUMBER DATE ( ) EMAIL ADDRESS PREPARER'S TELEPHONE NUMBER PAID PREPARER'S USE ONLY ( Make a copy for your records. CONTINUED ) American LegalNet, Inc. www.FormsWorkFlow.com BOE-401-A2 (BACK) REV. 106 (1-13) STATE OF CALIFORNIA BOARD OF EQUALIZATION REPORTING PERIOD STATE, LOCAL, and DISTRICT SALES and USE TAX RETURN YOUR ACCOUNT NO. SECTION A. Full Deductions 4 SALES TO OTHER RETAILERS FOR PURPOSES OF RESALE 5 NONTAXABLE SALES OF FOOD PRODUCTS 6 NONTAXABLE LABOR (repair and installation) 7 SALES TO THE UNITED STATES GOVERNMENT 8 SALES IN INTERSTATE OR FOREIGN COMMERCE 9 SALES TAX (if any) INCLUDED ON LINE 1 10 OTHER (clearly explain) TOTAL FULL DEDUCTIONS (add lines 4 thru 10) BOE USE 50 51 52 53 54 55 90 $ .00 .00 .00 .00 .00 .00 .00 $ .00 < SECTION B. Tax Recovery Adjustments/Deductions 1 BAD DEBT LOSSES ON TAXABLE SALES 2 BAD DEBT LENDER LOSSES 3 COST OF TAX-PAID PURCHASES RESOLD PRIOR TO USE 4 RETURNED TAXABLE MERCHANDISE 5 CASH DISCOUNTS ON TAXABLE SALES TOTAL TAX RECOVERY ADJUSTMENTS/DEDUCTIONS (add lines 1 thru 5) TAX RECOVERY ADJUSTMENT (multiply Box B1 x .0025, then enter here and on the front page, line 13b) COLUMN A TRANSACTIONS FROM 7-1-11 TO 12-31-12 COLUMN B ALL TRANSACTIONS ON OR AFTER 1-1-13 COLUMN C TOTAL OF COLUMNS A AND B $ $ 56 62 57 58 59 $ .00 .00 .00 .00 .00 Box B1 $ Box 13b $ $ .00 < SECTION C. Partial State Tax Exemptions YOU MUST COMPLETE THE PARTIAL STATE TAX EXEMPTION WORKSHEET FOR THE FOLLOWING TRANSACTIONS. 1 TELEPRODUCTION EQUIPMENT 2 FARM EQUIPMENT 3 DIESEL FUEL USED IN FARMING AND FOOD PROCESSING 4 TIMBER HARVESTING EQUIPMENT AND MACHINERY 5 RACEHORSE BREEDING STOCK TOTAL PARTIAL STATE TAX EXEMPTIONS (enter sum of lines 1 thru 5 for each column) STATE TAX EXEMPTION FACTOR (multiply Total Partial State Tax Exemptions by State Tax Exemption Factor for each column and enter totals below) TOTAL ADJUSTED PARTIAL EXEMPTIONS (add totals for each column and enter in Box 61) 69 COLUMN A TRANSACTIONS FROM 7-1-11 TO 12-31-12 COLUMN B ALL TRANSACTIONS ON OR AFTER 1-1-13 COLUMN C TOTAL OF COLUMNS A AND B $ $ 64 65 66 67 68 $ .00 .00 .00 .00 .00 Box 60 60 .00 .8400 .8800 Box 61 $ $ 61 $ .00 < 11 TOTAL NONTAXABLE TRANSACTIONS (add amounts for Sections A, B, and C as referenced by the "<", then enter here and on the front page, line 11) $ .00 American LegalNet, Inc. www.FormsWorkFlow.com BOE-531-A2 (S1) REV. 13 (10-12) STATE OF CALIFORNIA BOARD OF EQUALIZATION SCHEDULE A2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form DUE ON OR BEFORE [ FOID A1 A2/A3 A4 ] YOUR ACCOUNT NO. ENTER amount from line 16 on the front of your Sales and Use Tax Return ENTER sales delivered to any location not in a district tax area SUBTRACT line A2/A3 from line A1 (Allocate this amount to the correct district tax areas in column A5.) $ 000 .00 .00 .00 $ PLEASE READ THE INSTRUCTIONS ON PAGE 6 BEFORE COMPLETING THIS SCHEDULE DISTRICT TAX AREAS A5 ALLOCATE LINE A4 TO CORRECT DISTRICT(S) A6/A7 ADD ( + ) / DEDUCT ( - ) ADJUSTMENTS A8 TAXABLE AMOUNT A5 plus/minus A6/A7 A9 TAX RATE A10 DISTRICT TAX DUE Multiply A8 by A9 ALAMEDA CO. City of San Leandro (Eff. 4-1-11) City of Union City (Eff. 4-1-11) AMADOR CO. (Eff. 4-1-09) COLUSA CO. City of Williams (Eff. 4-1-07) CONTRA COSTA CO. City of Concord (Eff. 4-1-11) City of El Cerrito (Eff. 4-1-11) City of Hercules (Eff. 10-1-12) City of Pinole (Eff. 4-1-07) City of Pittsburg (Eff. 10-1-12) City of Richmond City of San Pablo (Eff. 10-1-12) EL DORADO CO. City of Placerville (Eff. 4-1-11) City of So. Lake Tahoe FRESNO CO. City of Reedley (Eff. 7-1-08) City of Sa
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