Main Navigation
Form BOE-401-A2 Fillable State, Local and District Sales and Use Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)8400 8800 $ $ $ 00 (add lines 1 thru 5) (add totals for each column and enter in Box 61) $ $ (Allocate this amount to the correct district tax areas in column A5 ) $ 00 (Eff 4 1 08) (Eff 4 1 09) (Eff 4 1 13) (enter sum of lines 1 thru 5 for each column) (multiply Box B1 x 0025 then enter here [ FOID ] YOUR ACCOUNT NO = Total 1 1 13 1 800 400 7115 for assistance 1 BAD DEBT LOSSES ON TAXABLE SALES $ $ $ 00 1 TELEPRODUCTION EQUIPMENT $ $ $ 00 1 TOTAL (gross) SALES $ 10 OTHER (clearly explain) 00 105 District Taxes and Delivered Sales available on our website 11 TOTAL NONTAXABLE TRANSACTIONS (add amounts for Sections A B and C as referenced by the "<" then enter 11 TOTAL NONTAXABLE TRANSACTIONS REPORTED (enter total deductions from line 11 on the back) 00 12 TRANSACTIONS SUBJECT TO STATE TAX (subtract line 11 from line 3) 00 13 a STATE TAX 6 25% (multiply line 12 by 0625) 00 13 b TAX RECOVERY ADJUSTMENT (enter tax recovery adjustment from box 13b Section B on the back) 00 14 a TRANSACTIONS SUBJECT TO COUNTY TAX (add amount in box 61 [Section C back] and line 12 above) 00 15 LOCAL TAX ADJUSTMENTS FOR AIRCRAFT COMMON CARRIERS ONLY (see line 15 instructions) 00 16 TRANSACTIONS SUBJECT TO LOCAL TAX (add or subtract line 15 to/from line 14a) 00 17 COMBINED STATE AND LOCAL TAX 1% (multiply line 16 by 01) (additional schedules may 171 4 000 18 DISTRICT TAX (from Schedule A1 TOTAL DISTRICT TAX) YOU MUST COMPLETE BOE 531 A1 19 TOTAL STATE COUNTY LOCAL AND DISTRICT TAX (add lines 13a 13b 14b 17 and 18) 00 1st prepayment (Tax only) 2 BAD DEBT LENDER LOSSES 00 2 FARM EQUIPMENT 00 2 PURCHASES SUBJECT TO USE TAX 00 20 SALES OR USE TAX PAID TO OTHER STATES (Enter the amount of tax paid for merchandise purchased 206 2 000 21 NET TAX (subtract line 20 from line 19) 22 LESS TAX PREPAYMENTS 23 REMAINING TAX (subtract line 22 from line 21) 00 24 PENALTY of 10% ( 10) is due if your tax payment is made or your return is filed 25 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment 26 TOTAL AMOUNT DUE AND PAYABLE (add lines 23 24 and 25) $ 00 2nd prepayment (Tax only) 3 COST OF TAX PAID PURCHASES RESOLD PRIOR TO USE 00 3 DIESEL FUEL USED IN FARMING AND FOOD PROCESSING 00 3 TOTAL (add lines 1 and 2) 00 322 3 000 4 RETURNED TAXABLE MERCHANDISE 00 4 SALES TO OTHER RETAILERS FOR PURPOSES OF RESALE $ 00 4 TIMBER HARVESTING EQUIPMENT AND MACHINERY 00 5 CASH DISCOUNTS ON TAXABLE SALES 00 5 NONTAXABLE SALES OF FOOD PRODUCTS 00 5 RACEHORSE BREEDING STOCK 00 6 NONTAXABLE LABOR (repair and installation) 00 7 SALES TO THE UNITED STATES GOVERNMENT 00 8 SALES IN INTERSTATE OR FOREIGN COMMERCE 00 9 SALES TAX (if any) INCLUDED ON LINE 1 00 a rate different from the rate shown on A9 call A1 ENTER amount from line 16 on the front of your Sales and Use Tax Return $ 00 A1 Enter the amount from line 16 on the front of your Sales and A10 Multiply A8 by A9 Enter the result in column A10 Based A11 Add lines A11a A11b A11c A11d and A11e Enter this A11 TOTAL DISTRICT TAX (Add lines A11a A11b A11c A11d and A11e Enter here and on line 18 on the A11a Page 1 enter the subtotal of column A10 on line A11a A11a SUBTOTAL DISTRICT TAX (Page 1 enter the total from line A11a above ) $ 00 A11b Page 2 enter the subtotal of column A10 on line A11b A11b SUBTOTAL DISTRICT TAX (Page 2 enter the total from line A11b on page 2 ) 00 A11c Page 3 enter the subtotal of column A10 on line A11c A11c SUBTOTAL DISTRICT TAX (Page 3 enter the total from line A11c on page 3 ) 00 A11d Page 4 enter the subtotal of column A10 on line A11d A11d SUBTOTAL DISTRICT TAX (Page 4 enter the total from line A11d on page 4 ) 00 A11e Page 5 enter the subtotal of column A10 on line A11e A11e SUBTOTAL DISTRICT TAX (Page 5 enter the total from line A11e on page 5 ) 00 A2/A3 ENTER sales delivered to any location not in a district tax area 000 00 A2/A3 Enter sales of items (excluding vehicles vessels or A4 Subtract A2/A3 from A1 Enter the result on A4 A4 SUBTRACT line A2/A3 from line A1 A5 plus/minus A6/A7 A5 plus/minus A6/A7 A5 plus/minus A6/A7 A5 Using the total from line A4 list your transactions by the A6/A7 A6/A7 A6/A7 A6/A7 If you have adjustments for one or more districts enter A8 Add or subtract each district amount shown in A6/A7 from A9 If you enter adjustments in A6/A7 for a transaction taxed at ACCOUNT NUMBER REPORTING PERIOD ACCOUNT NUMBER REPORTING PERIOD ADD ( + ) / ADD ( + ) / DEDUCT ( ) ADD ( + ) / DEDUCT ( ) add the price of the item for that district add the total for those transactions (by district) ADJUSTMENTS ADJUSTMENTS ADJUSTMENTS after the due date shown above (see line 24 instructions) PENALTY 00 aircraft) delivered and used (1) at a location where no district ALAMEDA CO 087 015 $ 00 ALL TRANSACTIONS ALLOCATE LINE A4 TO ALLOCATE LINE A4 TO ALLOCATE LINE A4 TO AMADOR CO (Eff 4 1 09) 194 005 00 amount in column A8 amount on line A11 and on line 18 on the front of your Sales Amounts collected for a discontinued district If you amounts in this column Entries in this column will increase or amounts that originally included the district tax that has and if you made a taxable use of the item in a tax district and on A11b on page 1 and on A11c on page 1 and on A11d on page 1 and on A11e on page 1 and Use Tax Return apply see line 17 instructions) are required at www boe ca gov for a definition of "engaged in business ") b COUNTY TAX 1/4% (multiply line 14a by 0025) 00 Bad Debt Lender losses Enter the Bad Debt Lender losses Bautista been discontinued BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOARD USE ONLY BOE 401 A or BOE 401 GS return Enter the net amount BOE 401 A2 (BACK) REV 106 (1 13) STATE OF CALIFORNIA BOE 401 A2 (FRONT) REV 106 (1 13) STATE OF CALIFORNIA BOE 531 A2 (S1) REV 15 (7 13) STATE OF CALIFORNIA BOE 531 A2 (S2) REV 15 (7 13) BOE 531 A2 (S3) REV 15 (7 13) BOE 531 A2 (S4) REV 15 (7 13) BOE 531 A2 (S5) REV 15 (7 13) BOE 531 A2 (S6) REV 15 (7 13) BOE 531 A2 (S7) REV 15 (7 13) Box 13b Box 60 Box 61 Box B1 BUSINESS ADDRESS business" and did not collect the district tax (See publication City of Albany (Eff 4 1 13) 299 02 00 City of Arcata (Eff 4 1 09) 195 0075 00 City of Arroyo Grande (Eff 4 1 07) 154 005 $ 00 City of Arvin (Eff 4 1 09) 198 01 00 City of Atwater (Eff 7 1 13) 346 005 00 City of Avalon (Eff 7 1 09) 219 02 00 City of Calexico (Eff 10 1 10) 230 01 00 City of Campbell (Eff 4 1 13) 333 0150 00 City of Capitola (Eff 4 1 13) 335 0125 00 City of Carmel (Eff 4 1 13) 315 01 $ 00 City of Cathedral City (Eff 10 1 10) 232 015 00 City of Ceres (Eff 4 1 08) 173 00625 00 City of Clearlake 058 005 00 City of Commerce (Eff 4 1 13) 307 02 00 City of Concord (Eff 4 1 11) 242 015 00 City of Cotati (Eff 10 1 10) 261 0125 00 City of Culver City (Eff 4 1 13) 305 02 00 City of Davis 088 005 00 City of Del Rey Oaks (Eff 4 1 07) 145 01 00 City of Delano (Eff 4 1 08) 170 01 00 City of Dinuba 165 0125 00 City of El Cajon (Eff 4 1 09) 208 015 00 City of El Cerrito (Eff 4 1 11) 244 02 00 City of El Monte 222 02 00 City of Eureka (Eff 4 1 11) 248 0075 00 City of Fairfax (Eff 4 1 13) 314 015 00 City of Fairfield (Eff 4 1 13) 337 01125 00 City of Farmersville 164 01 00 City of Fort Bragg (Eff 7 1 12) 284 01125 00 City of Galt City of Galt (Eff 4 1 09) 206 01 00 City of Grass Valley (Eff 4 1 13) 318 00625 00 City of Greenfield (Eff 10 1 12) 293 01 00 City of Grover Beach (Eff 4 1 07) 155 005 00 City of Gustine (Eff 4 1 10) 224 005 00 City of Half Moon Bay (Eff 4 1 13) 330 02 00 City of Healdsburg (Eff 4 1 13) 343 0125 00 City of Hercules (Eff 10 1 12) 286 015 00 City of Hollister City of Hollister (Eff 4 1 08) 171 01 00 City of Inglewood (Eff 7 1 09) 220 02 00 City of La Habra (Eff 4 1 09) 204 01 00 City of La Mesa (Eff 4 1 09) 210 0125 00 City of La Mirada (Eff 4 1 13) 309 025 00 City of Lakeport 101 005 00 City of Lathrop (Eff 4 1 13) 324 015 00 City of Los Banos 104 005 00 City of Mammoth Lakes (Eff 10 1 08) 183 005 00 City of Manteca (Eff 4 1 07) 153 01 00 City of Marina (Eff 4 1 11) 255 01 00 City of Merced 127 005 00 City of Montclair 108 0075 00 City of Moraga (Eff 4 1 13) 301 02 00 City of Morro Bay (Eff 4 1 07) 156 005 00 City of Mt Shasta (Eff 10 1 11) 266 0025 00 City of National City (Eff 10 1 06) 137 015 00 City of Nevada City (Eff 4 1 13) 320 01 00 City of Novato (Eff 4 1 13) 313 015 00 City of Oakdale (Eff 4 1 12) 279 00625 00 City of Orinda (Eff 4 1 13) 303 015 00 City of Oxnard (Eff 4 1 09) 213 005 00 City of Pacific Grove (Eff 10 1 08) 184 01 00 City of Palm Springs (Eff 4 1 12) 275 015 00 City of Paso Robles (Eff 4 1 13) 325 005 00 City of Pico Rivera (Eff 7 1 09) 223 025 00 City of Pinole (Eff 4 1 07) 141 015 00 City of Pismo Beach (Eff 10 1 08) 185 005 00 City of Pittsburg (Eff 10 1 12) 288 015 00 City of Placerville (Eff 4 1 11) 246 005 00 City of Point Arena (Eff 4 1 12) 271 00625 00 City of Port Hueneme (Eff 4 1 09) 214 005 00 City of Porterville 166 01 00 City of Reedley (Eff 7 1 08) 177 01225 00 City of Richmond 096 015 00 City of Ridgecrest (Eff 10 1 12) 291 0075 00 City of Rio Vista (Eff 4 1 13) 339 00875 00 City of Rohnert Park (Eff 10 1 10) 262 0125 00 City of Sacramento City of Sacramento (Eff 4 1 13) 322 01 00 City of Salinas 128 005 00 City of San Bernardino (Eff 4 1 07) 149 0075 00 City of San Juan Bautista 106 0075 00 City of San Juan Bautista 106 4 000 City of San Leandro (Eff 4 1 11) 238 0175 00 City of San Luis Obispo (Eff 4 1 07) 157 005 00 City of San Mateo (Eff 4 1 13) 328 0175 00 City of San Pablo (Eff 10 1 12) 290 015 00 City of San Rafael (Eff 4 1 13) 312 015 00 City of Sand City 105 005 00 City of Sanger (Eff 7 1 08) 179 01475 00 City of Santa Cruz (Eff 4 1 07) 159 0125 00 City of Santa Maria (Eff 10 1 12) 295 0075 00 City of Santa Monica (Eff 4 1 11) 250 02 00 City of Santa Rosa (Eff 4 1 11) 264 0125 00 City of Scotts Valley (Expired 3 31 11) 216 Discontinued 01 00 City of Seaside (Eff 7 1 08) 180 01 00 City of Sebastopol (Eff 4 1 13) 345 015 00 City of Selma (Eff 4 1 08) 169 01225 00 City of So Lake Tahoe 097 005 00 City of Soledad (Eff 10 1 12) 292 01 00 City of Sonoma (Eff 10 1 12) 297 0125 00 City of Sonora 093 005 00 City of South El Monte (Eff 4 1 11) 252 02 00 City of South Gate (Eff 7 1 09) 221 025 00 City of Stockton 112 0075 00 City of Tracy (Eff 4 1 11) 257 01 00 City of Trinidad (Eff 4 1 09) 196 0075 00 City of Tulare 167 01 00 City of Ukiah (Eff 4 1 12) 273 00625 00 City of Union City (Eff 4 1 11) 240 02 00 City of Vacaville (Eff 4 1 13) 341 00375 00 City of Vallejo (Eff 4 1 12) 277 01125 00 City of Visalia 163 0075 00 City of Vista (Eff 4 1 07) 151 01 00 City of Watsonville (Eff 4 1 07) 161 01 00 City of West Sacramento 081 005 00 City of Wheatland (Eff 4 1 11) 265 005 00 City of Williams (Eff 4 1 07) 139 005 00 City of Willits (Eff 4 1 12) 270 00625 00 City of Woodland (Eff 10 1 10) 236 0075 00 CITY STATE ZIP Claimed deductions that were taxed at a rate lower than the claimed on line 10a2 located on the back of your CLEAR PRINT collected taxes for a district that has been discontinued and COLUMN A COLUMN B COLUMN C COLUMNS A AND B COLUSA CO COMPUTATION SCHEDULE FOR DISTRICT TAX CONTINUED Continued on page 2 Continued on page 3 Continued on page 4 Continued on page 5 Continued on page 7 CONTRA COSTA CO 025 01 00 CORRECT DISTRICT(S) CORRECT DISTRICT(S) CORRECT DISTRICT(S) correct districts County but not in the City of Galt or in the City of current rate If you claimed a deduction on the front of your decrease the amount of tax distributed to districts for which DEDUCT ( ) Discontinued districts If you enter nontaxable amounts on DISTRICT TAX AREAS DISTRICT TAX AREAS A5 DISTRICT TAX AREAS A5 DISTRICT TAX AREAS A5 DISTRICT TAX DUE DISTRICT TAX DUE DISTRICT TAX DUE district tax for Sacramento County district The tax rate for city districts includes all county district DO NOT report the same transactions in both a city and county DUE ON OR BEFORE each district amount on A5 Enter the total for each district EL DORADO CO Enter the following adjustments by district (You do not need an enter those amounts on line A5 If a discontinued district is entry in column A5 to enter an adjustment in column A6/A7 ) Example: Your line A4 total is $19 000 which represents: Exemptions by State Tax Exemption Factor for each column and enter filing our EZ return (BOE 401 EZ) Fixed price contracts Deduct the sales price or lease for the district where the original tax was paid FRESNO CO 099 00725 00 FROM 7 1 11 front of your Sales and Use Tax Return ) $ 00 Galt The tax rate for the City of Galt includes district tax for have not paid those taxes to the Board of Equalization add here and on the front page line 11) Hollister in San Benito County These transactions would be HUMBOLDT CO I hereby certify that this return including any accompanying schedules and statements has been examined by IF NO DEDUCTIONS ENTER "0" ON LINE 11 AND PROCEED TO LINE 12 IF YOU HAVE DEDUCTIONS FILL OUT LINES 4 11 ON THE BACK PAGE OF THIS RETURN If your line A4 is $0 00 and you have no adjustments for prior IMPERIAL CO 029 005 $ 00 IMPORTANT: Information Section at 1 800 400 7115 to see if you qualify for INSTRUCTIONS FOR COMPLETING BOE 531 A2 SCHEDULE A2 Long Form INYO CO 014 005 00 is delayed after the due date The adjusted monthly interest rate is Interest Rate Calculator INTEREST 00 Items you purchased without paying district tax If you paid KERN CO LAKE CO line 18 of your return You may want to call our Taxpayer LOS ANGELES CO (Eff 7 1 09) 218 015 00 MADERA CO (Eff 4 1 07) 144 005 00 Mail To: Make a copy for your records MARIN CO (Eff 4 1 13) 311 01 00 MARIPOSA CO 103 005 00 me and to the best of my knowledge and belief is a true correct and complete return MENDOCINO CO (Eff 4 1 12) 269 00125 00 MERCED CO merchandise or cash discounts and if those transactions Merchandise used outside the district If you paid district tax mobile transportation equipment ) MONO CO MONTEREY CO Multiply A8 by A9 Multiply A8 by A9 Multiply A8 by A9 NAPA CO 065 005 00 NEVADA CO 067 00125 00 not give either party the right to terminate the contract upon not listed call 1 800 400 7115 for assistance Note: Please attach an explanation of any adjustments to your notice (See Regulation 1661 for information on leases of on a purchase and first used the item in a different district on adjustments in A6/A7 A10 may result in a negative number ON OR AFTER on the front page line 13b) one entered into before the effective date of the district tax ORANGE CO 037 005 00 out of state for use in California The purchase price must be included in line 2 above ) Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 PAID PREPARER'S PAID PREPARER'S NAME PREPARER'S TELEPHONE NUMBER payments (excluding amounts collected as tax) for PERIOD YEAR periods you are finished with your Schedule A2 Enter $0 00 on PLEASE READ RETURN INSTRUCTIONS BEFORE PREPARING THIS RETURN PLEASE READ THE INSTRUCTIONS ON PAGE 6 BEFORE COMPLETING THIS SCHEDULE PO BOX 942879 Prepayment PRINT NAME AND TITLE EMAIL ADDRESS qualifying fixed price contracts A fixed price contract is RA BTR AACS REF RA TT LOC REG rate in effect when the contract was executed and (3) does reported on the line for the City of Hollister resold returned merchandise or cash discounts enter the return for bad debts tax paid purchases resold returned RIVERSIDE CO 026 005 00 Sacramento SACRAMENTO CA 94279 7072 SACRAMENTO CO 023 $6 000 SACRAMENTO CO 023 005 00 Sacramento County Sacramento The tax rate for the City of Sacramento includes SAN BENITO CO SAN BERNARDINO CO 031 005 00 SAN DIEGO CO 013 005 00 SAN FRANCISCO CO 052 0125 00 SAN JOAQUIN CO 038 005 00 San Juan Bautista in San Benito County These transactions SAN LUIS OBISPO CO SAN MATEO CO (Eff 4 1 13) 327 0150 00 SANTA BARBARA CO 030 005 00 SANTA CLARA CO (Eff 4 1 13) 332 0125 00 SANTA CRUZ CO 062 0075 00 SCHEDULE A1 if you are engaged in business in a transactions and use tax district Schedule A2 SCHEDULE A2 COMPUTATION SCHEDULE FOR DISTRICT TAX Long Form SCHEDULE A2 COMPUTATION SCHEDULE FOR DISTRICT TAX Long Form SCHEDULE A2 COMPUTATION SCHEDULE FOR DISTRICT TAX Long Form SECTION A Full Deductions SECTION B Tax Recovery Adjustments/Deductions SECTION C Partial State Tax Exemptions Select one SELLER'S PERMIT ACCOUNT NUMBER (i e SRY XXX XXXXXX) SISKIYOU CO SOLANO CO 066 00125 00 SONOMA CO (Eff 4 1 11) 259 0075 00 specifically states the amount or rate of tax based on the STANISLAUS CO 059 00125 00 state and local sales tax on a purchase but not district tax STATE LOCAL and DISTRICT SALES and USE TAX RETURN STATE TAX EXEMPTION FACTOR (multiply Total Partial State Tax Step 1 Enter taxable sales from return Step 2 Calculate transactions subject to district tax Step 3 Report transactions by district Step 4 Enter district adjustments Step 5 Enter your total district tax due SUBTOTAL A11a (Add amounts in column A10 on this page Enter the total here and on line A11a below ) $ 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 ) 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 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 SUBTOTAL A11e (Add amounts in column A10 on this page Enter the total here and on line A11e on page 1 of Schedule A2 ) $ 00 tax is in effect or (2) in a district where you are not "engaged in TAX RECOVERY ADJUSTMENT tax Report them for the city only TAXABLE AMOUNT TAXABLE AMOUNT TAXABLE AMOUNT the amounts on which you collected those taxes Do not The following examples are negative ( ) adjustments: The following examples are positive (+) adjustments: the front of your return for bad debt tax paid purchases TO 12 31 12 TOTAL ADJUSTED PARTIAL EXEMPTIONS TOTAL FULL DEDUCTIONS (add lines 4 thru 10) $ 00 TOTAL OF TOTAL PARTIAL STATE TAX EXEMPTIONS TOTAL TAX RECOVERY ADJUSTMENTS/DEDUCTIONS totals below) Town of Truckee 069 00625 00 TRANSACTIONS Transactions included in line A5 that represent the sale or Transactions of $2 000 subject to district tax in the City of Transactions of $3 000 subject to district tax in the City of Transactions of $4 000 subject to district tax in the City of Transactions of $6 000 subject to district tax in Sacramento TULARE CO (Eff 4 1 07) 162 005 $ 00 TUOLUMNE CO use of merchandise before the effective date of a district USE ONLY Use Tax Return VENTURA CO were originally taxed at a rate lower than the current rate which (1) fixes the amount of the sales or lease price (2) WORKSHEET FOR THE FOLLOWING TRANSACTIONS would be reported on the line for the City of San Juan YOLO CO you have adjustments you may need to enter adjustments on A6/A7 Call YOU MUST COMPLETE THE PARTIAL STATE TAX EXEMPTION YOUR ACCOUNT NO REPORTING PERIOD Your account number and reporting period YOUR SIGNATURE AND TITLE TELEPHONE NUMBER YUBA CO