Free State, Local and District Sales and Use Tax Return with Schedule A - California

BOE-401-A2 (FRONT) REV. 103 (4-09)

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 7% (multiply line 12 by .07) 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)

IF YOU ARE NOT AN EFT FILER AND PAID BY CREDIT CARD AS DESCRIBED ON PAGE 1 OF THE INSTRUCTIONS, CHECK HERE [ 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 PREPARER'S TELEPHONE NUMBER
TELEPHONE NUMBER DATE


(


)


PAID PREPARER'S
USE ONLY


(

Make a copy for your records.
CONTINUED

)


BOE-401-A2 (BACK) REV. 103 (4-09)

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 .01, then enter here and on the front page, line 13b)

COLUMN A ORIGINAL TRANSACTIONS PRIOR TO 4-1-09

COLUMN B TRANSACTIONS ON OR AFTER 4-1-09

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 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)

COLUMN A ORIGINAL TRANSACTIONS PRIOR TO 4-1-09

COLUMN B TRANSACTIONS ON OR AFTER 4-1-09

COLUMN C TOTAL OF COLUMNS A AND B

$

$

64 65 66 67 68

$

.00 .00 .00 .00 .00

Box 60

69

60

.00

.7500

.8928
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

BOE-531-A2 (S1) REV. 5 (4-09)

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 5 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. AMADOR CO. (Eff. 4-1-09) COLUSA CO.
City of Williams (Eff. 4-1-07) CONTRA COSTA CO. City of Richmond City of Pinole (Eff. 4-1-07) City of El Cerrito (Eff. 7-1-08) EL DORADO CO.
City of Placerville City of So. Lake Tahoe FRESNO CO. City of Clovis (Expired 9-30-08) City of Selma (Eff. 4-1-08) City of Reedley (Eff. 7-1-08) City of Sanger (Eff. 7-1-08) HUMBOLDT CO.
City of Arcata (Eff. 4-1-09) City of Trinidad (Eff. 4-1-09) City of Trinidad (Expired 12-31-08) City of Eureka (Eff. 4-1-09) IMPERIAL CO. City of Calexico (Expired 3-31-06) INYO CO.

087
194
139 025 096 141 175 070 097 099 100 169 177 179
Discontinued

.015 .005

$


.00
.00


.005 .01 .015 .015 .015

.00 .00 .00 .00 .00

.0025 .005 .00725 .01025 .01225 .01225 .01475

.00 .00 .00 .00 .00 .00 .00

195 196 092 197 029 046 014
Discontinued Discontinued

.0075 .0075 .01 .0025 .005 .01 .005

.00 .00 .00 .00 .00 .00 .00

SUBTOTAL A11a (Add amounts in column A10 on this page. Enter the total here and on line A11a below.)

$

.00 Continued on page 2


A11a A11b A11c A11d A11

SUBTOTAL DISTRICT TAX (Page 1, enter the total from line A11a above.) SUBTOTAL DISTRICT TAX (Page 2, enter the total from line A11b on page 2.) SUBTOTAL DISTRICT TAX (Page 3, enter the total from line A11c on page 3.) SUBTOTAL DISTRICT TAX (Page 4, enter the total from line A11d on page 4.) TOTAL DISTRICT TAX (Add lines A11a, A11b, A11c, and A11d. Enter here and on line 18 on the front of your Sales and Use Tax Return.)

$

.00 .00 .00 .00

$

.00

Page 1


BOE-531-A2 (S2) REV. 5 (4-09)


SCHEDULE A2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form

ACCOUNT NUMBER REPORTING PERIOD

DISTRICT TAX AREAS


A6/A7
A5
ALLOCATE LINE A4 TO
ADD ( + ) / DEDUCT ( - )
ADJUSTMENTS
CORRECT DISTRICT(S)


A8
TAXABLE AMOUNT
A5 plus/minus A6/A7


A9
TAX
RATE


A10
DISTRICT TAX DUE
Multiply A8 by A9


KERN CO.
City of Delano (Eff. 4-1-08) City of Arvin (Eff. 4-1-09) LAKE CO.
City of Clearlake City of Lakeport LOS ANGELES CO. City of Avalon City of Inglewood (Eff. 4-1-07) City of South Gate (Eff. 10-1-08) City of El Monte (Eff. 4-1-09) City of Pico Rivera (Eff. 4-1-09) MADERA CO. (Eff. 4-1-07) MARIN CO. (Eff. 4-1-09) City of San Rafael MARIPOSA CO. MENDOCINO CO.
City of Willits City of Point Arena City of Fort Bragg City of Ukiah MERCED CO.
City of Los Banos City of Merced MONO CO.
City of Mammoth Lakes (Eff. 10-1-08) MONTEREY CO.
City of Sand City City of Salinas City of Del Rey Oaks (Eff. 4-1-07) City of Seaside (Eff. 7-1-08) City of Pacific Grove (Eff. 10-1-08) NAPA CO.

170 198 058 101 036 078 143 182 200 202 144 191 192 103

.01 .01

$

.00 .00

.005 .005 .01 .015 .015 .02 .015 .02 .005 .0075 .0125 .005

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

084 085 094 122

.005 .005 .005 .005

.00 .00 .00 .00

104 127

.005 .005

.00 .00

183 105 128 145 180 184 065

.005

.00

.005 .005 .01 .01 .01 .005

.00 .00 .00 .00 .00 .00

SUBTOTAL A11b (Add amounts in column A10 on this page. Enter the total here and on line A11b on page 1 of Schedule A2.)

$

.00 Continued on page 3


Page 2


BOE-531-A2 (S3) REV. 5 (4-09)


SCHEDULE A2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form

ACCOUNT NUMBER REPORTING PERIOD

DISTRICT TAX AREAS

A6/A7 A5 ALLOCATE LINE A4 TO ADD ( + ) / DEDUCT ( - ) ADJUSTMENTS CORRECT DISTRICT(S)

A8 TAXABLE AMOUNT A5 plus/minus A6/A7

A9 TAX RATE

A10 DISTRICT TAX DUE Multiply A8 by A9

NEVADA CO. Town of Truckee City of Nevada City (Eff. 4-1-07) ORANGE CO. City of Laguna Beach (Eff. 7-1-06) City of La Habra (Eff. 4-1-09) RIVERSIDE CO. SACRAMENTO CO. City of Galt (Eff. 4-1-09) SAN BENITO CO.
City of San Juan Bautista City of Hollister (Eff. 4-1-08) SAN BERNARDINO CO.

067 069 147 037 135 204 026 023 206

.00125 .00625 .00625 .005 .01 .01 .005 .005 .01

$

.00 .00 .00 .00 .00 .00 .00 .00 .00

106 171 031 108 149 013 137 151 208 210 052 038 112 153

.0075 .01 .005 .0075 .0075 .005 .015 .01 .015 .0125 .0125 .005 .0075 .01

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

City of Montclair City of San Bernardino (Eff. 4-1-07)
SAN DIEGO CO. City of National City (Eff. 10-1-06) City of Vista (Eff. 4-1-07) City of El Cajon (Eff. 4-1-09) City of La Mesa (Eff. 4-1-09) SAN FRANCISCO CO. SAN JOAQUIN CO. City of Stockton City of Manteca (Eff. 4-1-07) SAN LUIS OBISPO CO. City of Arroyo Grande (Eff. 4-1-07) City of Grover Beach (Eff. 4-1-07) City of Morro Bay (Eff. 4-1-07) City of San Luis Obispo (Eff. 4-1-07) City of Pismo Beach (Eff. 10-1-08) SAN MATEO CO. SANTA BARBARA CO. SANTA CLARA CO. City of Campbell (Eff. 4-1-09)

154 155 156 157 185 019 030 124 212

.005 .005 .005 .005 .005 .01 .005 .01 .0125

.00 .00 .00 .00 .00 .00 .00 .00 .00

SUBTOTAL A11c (Add amounts in column A10 on this page. Enter the total here and on line A11c on page 1 of Schedule A2.)

$

.00 Continued on page 4


Page 3


BOE-531-A2 (S4) REV. 5 (4-09)


SCHEDULE A2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form

ACCOUNT NUMBER REPORTING PERIOD

DISTRICT TAX AREAS

A6/A7 A5 ALLOCATE LINE A4 TO ADD ( + ) / DEDUCT ( - ) ADJUSTMENTS CORRECT DISTRICT(S)

A8 TAXABLE AMOUNT A5 plus/minus A6/A7

A9 TAX RATE

A10 DISTRICT TAX DUE Multiply A8 by A9

SANTA CLARA CO. (Expired 3-31-06) SANTA CRUZ CO. City of Capitola City of Santa Cruz (Eff. 4-1-07) City of Santa Cruz (Expired 3-31-07) City of Watsonville (Eff. 4-1-07) City of Scotts Valley (Eff. 4-1-09) City of Scotts Valley (Expired 3-31-09) SOLANO CO. SONOMA CO. City of Sebastopol City of Santa Rosa STANISLAUS CO. City of Ceres (Eff. 4-1-08) TULARE CO. (Eff. 4-1-07) City of Visalia City of Farmersville City of Dinuba City of Porterville City of Tulare TUOLUMNE CO.
City of Sonora VENTURA CO.
City of Oxnard (Eff. 4-1-09) City of Port Hueneme (Eff. 4-1-09) YOLO CO.
City of West Sacramento City of Davis City of Woodland (Eff. 10-1-06) City of Woodland (Expired 6-30-06)

064 062 114 159 090 161 216 130 066 187 188 189 059 173 162 163 164 165 166 167

Discontinued

.01 .0075 .01 .0125

$

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

Discontinued

.01 .01 .01

Discontinued

.0125 .00125 .0075 .01 .01 .00125 .00625 .005 .0075 .01 .0125 .01 .01

093 213 214

.005

.00

.005 .005

.00 .00

081 088 138 075
Discontinued

.005 .005 .005 .005

.00 .00 .00 .00

SUBTOTAL A11d (Add amounts in column A10 on this page. Enter the total here and on line A11d on page 1 of Schedule A2.)

$

.00

RESET

PRINT

Page 4


BOE-531-A2 (S5) REV. 5 (4-09)


INSTRUCTIONS FOR COMPLETING BOE-531-A2, SCHEDULE A2 - Long Form
COMPUTATION SCHEDULE FOR DISTRICT TAX
Step 1. Enter taxable sales from return.

A1. Enter the amount from line 16 on the front of your Sales and
Use Tax Return.


Step 4. Enter district adjustments.

A6/A7. If you have adjustments for one or more districts, enter
amounts in this column. Entries in this column will increase or
decrease the amount of tax distributed to districts for which
you have adjustments.
Enter the following adjustments by district. (You do not need an
entry in column A5 to enter an adjustment in column A6/A7.)
Note: Please attach an explanation of any adjustments to your
Schedule A2.
The following examples are positive (+) adjustments:
Claimed deductions that were taxed at a rate lower than the
current rate. If you claimed a deduction on the front of your
return for bad debts, tax-paid purchases resold, returned
merchandise, or cash discounts and if those transactions
were originally taxed at a rate lower than the current rate,
add the total for those transactions (by district).
Items you purchased without paying district tax. If you paid
state and local sales tax on a purchase, but not district tax,
and if you made a taxable use of the item in a tax district,
add the price of the item for that district.
Amounts collected for a discontinued district. If you
collected taxes for a district that has been discontinued and
have not paid those taxes to the Board, add the amounts
on which you collected those taxes. Do not enter those
amounts on line A5. If a discontinued district is not listed,
call 800-400-7115 for assistance.
The following examples are negative (-) adjustments:
Transactions included in line A5 that represent the sale or
use of merchandise before the effective date of a district.
Fixed-price contracts. Deduct the sales price or lease
payments (excluding amounts collected as tax) for
qualifying fixed-price contracts. A fixed-price contract is
one entered into before the effective date of the district tax,
which (1) fixes the amount of the sales or lease price, (2)
specifically states the amount or rate of tax based on the
rate in effect when the contract was executed, and (3) does
not give either party the right to terminate the contract upon
notice. (See Regulation 1661 for information on leases of
mobile transportation equipment.)
Merchandise used outside the district. If you paid district tax
on a purchase and first used the item in a different district,
you may need to enter adjustments on A6/A7. Call
800-400-7115 for assistance.
Discontinued districts. If you enter nontaxable amounts on
the front of your return for bad debt, tax-paid purchases
resold, returned merchandise, or cash discounts, enter the
amounts that originally included the district tax that has
been discontinued.
Bad Debt Lender losses. Enter the Bad Debt Lender losses
claimed on line 10a2, located on the back of your
BOE-401-A or BOE-401-GS return. Enter the net amount
for the district where the original tax was paid.
Continued on page 6


Step 2. Calculate transactions subject to district tax.

A2/A3. Enter sales of items (excluding vehicles, vessels or
aircraft) delivered and used (1) at a location where no district
tax is in effect or (2) in a district where you are not "engaged in
business" and did not collect the district tax. (See publication
105, District Taxes and Delivered Sales for a definition of
"engaged in business.")
A4. Subtract A2/A3 from A1. Enter the result on A4.
If your line A4 is $0.00 and you have no adjustments for prior
periods, you are finished with your Schedule A2. Enter $0.00 on
line 18 of your return. You may want to call our Taxpayer
Information Section at 800-400-7115 to see if you qualify for
filing our EZ return (BOE-401-EZ).


Step 3. Report transactions by district.

A5. Using the total from line A4, list your transactions by the
correct districts.
DO NOT report the same transactions in both a city and county
district. The tax rate for city districts includes all county district
tax. Report them for the city only.
Example: Your line A4 total is $16,000, which represents:
Transactions of $6,000 subject to district tax in Sacramento
County but not the City of Galt.
Transactions of $2,000 subject to district tax in the City of
Galt. The tax rate for the City of Galt includes district tax for
Sacramento County.
Transactions of $4,000 subject to district tax in the City of
San Juan Bautista, in San Benito County. These
transactions would be reported on the line for the City of
San Juan Bautista.
Transactions of $4,000 subject to district tax in the City of
Hollister, in San Benito County. These transactions would be
reported on the line for the City of Hollister.


DISTRICT TAX AREAS

A5 ALLOCATE LINE A4 TO CORRECT DISTRICT(S)

SACRAMENTO CO. City of Galt (Eff. 4-1-09) SAN BENITO CO. City of San Juan Bautista City of Hollister (Eff. 4-1-08)

023 206 106 171

$6,000 2,000 4,000 4,000

Page 5


BOE-531-A2 (S6) REV. 5 (4-09)


A8. Add or subtract each district amount shown in A6/A7 from
each district amount on A5. Enter the total for each district
amount in column A8.
A9. If you enter adjustments in A6/A7 for a transaction taxed at
a rate different from the rate shown on A9, call 800-400-7115
for assistance.
A10. Multiply A8 by A9. Enter the result in column A10. Based
on adjustments in A6/A7, A10 may result in a negative number.


Step 5. Enter your total district tax due.

A11a. Page 1, enter the subtotal of column A10 on line A11a.
A11b. Page 2, enter the subtotal of column A10 on line A11b
and on A11b on page 1.
A11c. Page 3, enter the subtotal of column A10 on line A11c
and on A11c on page 1.
A11d. Page 4, enter the subtotal of column A10 on line A11d
and on A11d on page 1.
A11. Add lines A11a, A11b, A11c, and A11d. Enter this
amount on line A11 and on line 18 on the front of your Sales
and Use Tax Return.


Page 6