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Form BOE-401-GSIN Fillable Instructions for Completing the BOE-401-GS, Fuel Retailers Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)American Express Discover MasterCard and Visa cards are accepted A service fee of 2 3% of the transaction Amounts from charge or credit sales that you have determined to be uncollectible Any incorporated agency or instrumentality of the United States wholly owned by either the United States or by a Cable Yarders harvest trees on very steep slopes by suspending the logs on a cable Chainsaws used to cut down trees Check or Money Order: Make your check or money order payable to the State Board of Equalization and always Checks that have been returned to you unpaid by the purchaser s bank and which you have determined to be Chippers chip small logs and brush into very small pieces Choose this option to print out a payment voucher to mail in with your check Credit Card: You can charge your tax return payment if you have an American Express Discover Network Deliver the property to a carrier customs broker or forwarding agent for shipment outside this state (Regulation 1620 Enter your banking information (bank account number and bank routing number ) Federal reserve banks federal credit unions federal land banks and federal home loan banks Feller bunchers cut very small trees Front end loaders load logs onto trucks If you are closing out your seller s permit and have sold fixtures and equipment you should report the sales price and If you are reporting property purchased from an out of state retailer who did not charge you for California tax report If you are reporting property purchased with a resale certificate report the purchase price on the tax return for the If you paid another state s sales or use tax on your purchase do not include the tax payment as part of your purchase If you sold any business assets such as fixtures and equipment during the reporting period you must report the Implements of husbandry as defined in Revenue and Taxation Code section 411 Such property generally includes Include all charges related to your sales such as labor service and shipping and handling charges Mail in your check with the payment voucher Note: Never send cash payments through the mail Always make cash payments in person and obtain a receipt Online Relief Requests service available on our website at www boe ca gov under eServices Paid California sales or use tax when purchasing goods or merchandise and Print the confirmation page and payment voucher This voucher is only available immediately after filing your return Property as defined in Chapter 1 Division 16 of the Vehicle Code used exclusively in agricultural operations Such Purchased the property from an out of state retailer who did not collect California use tax or Purchased the property with a resale certificate or other exemption certificate and Sales by pharmacists of prescription medicines for use by humans (Regulation 1591 Medicines and Medical Sales of alcoholic and carbonated beverages Sales of animals seeds plants and fertilizer used as or used to produce food for human consumption (Regulations Sales of hot prepared food products Sales of meals or food sold for consumption at your place of business or sold for consumption in a place where Select a payment date Payments may be held for any banking day you select up to the tax due date Sold the property without first using it (other than retaining demonstrating or displaying it while holding it for sale in The American Red Cross its chapters and branches The customer in order to obtain the refund or credit is not required to purchase other property at a price greater than The United States government or its unincorporated agencies and instrumentalities such as the following federal To make credit card payments visit our website at www boe ca gov click on the efile logo or call 1 855 292 8931 The Total Adjusted Partial Exemptions Tractors or rubber tired skidders move the logs from the woods to the logging trucks Transportation charges for delivering goods to a purchaser by an independent carrier (the transportation charges Use your company vehicle (or other conveyance operated by your business) to ship the property to that location or Used the property in California for a purpose other than (1) resale or (2) demonstration retention or display while You returned or credited to your customer the full sales price including sales tax charges and Your total sales may include amounts for California sales or use taxes If this is the case be sure to deduct those tax (Regulation 1546 Installing Repairing Reconditioning in General and publication 108 Labor Charges ) (Regulation 1642 Bad Debts ) (Regulation 1655 Returns Defects and Replacements ) (Regulation 1671 Trading Stamps and Related Promotional Plans; Regulation 1700 Reimbursement for Sales Tax ) (Regulation 1701 Tax Paid Purchases Resold ) (Sections B and C) 10 percent penalty Multiply line 23 by 0 10 and enter the result on line 24 1587 Animal Life and Feed and 1588 Seeds Plants and Fertilizers ) 2 00 percent of the total sales and use tax rate representing local city and county taxes They are also subject to any 263A or food processing A farming business is a business that grows crops fruit or nut bearing trees sod or nursery A qualified person is a person who is engaged in commercial timber harvesting Commercial timber harvesting account By efiling your return you avoid additional cost for postage or having your return lost in the mail Add lines 1 and 2 Enter the result on line 3 Add lines 13(a) 13(b) 14(b) 15 17 and 18 Enter the result on line 19 Add lines 23 24 and 25 Enter the result on line 26 See page 1 for acceptable payment methods Additional information is available on our website at boe ca gov/elecsrv/eft htm adjustment in Section D Column A for any tax recovery deductions claimed where the original transaction occurred adjustments in Section C This will reverse the original partial exemption reducing your recovery to the partial state admission is charged after January 1 2013 enter the amount in Column B Column B will provide the adjustment for the Partial State Tax aircraft common carrier and entered an amount on line 15 Also enter the total on line 11 on the front of your return amount will be charged by the third party vendor This service fee is not paid to or retained by the BOE amounts in Column A and Column B and enter the result in Column C Be sure to enter your transaction(s) in the amounts on line 9 If you do not you will overpay tax an agricultural service described in Codes 0711 to 0783 of the SIC manual and occurred prior to July 1 2011 you cannot use Section B or Section C on the back of your return to report and should not be deducted They are treated like any other sale (Regulation 1614 Sales to the United States and and use tax return (B0E 401 GS) The amount entered on line G 5 of the schedule should also be entered on line 20 of any tool machinery equipment appliance device or apparatus The farm equipment machinery and parts must be Any transaction(s) under this section must be included in line 1 Total Gross Sales on the front page applicable district taxes If the partial exemption was taken prior to July 1 2011 click here applies to returns and return payments after January 1 1997 appropriate columns for the period in which the transaction(s) occurred This will ensure your credit is taken at the appropriate rate assembling a product are generally taxable and should not be deducted Tax applies even if your customer provides the assistance please call our T axpayer Information Section toll free at 1 800 400 7115 (TTY:711) Customer service rep Back Page back page to line 12 and enter the result on line 14(a) Bad debts may take the form of: be entered in Column A and transactions on or after January 1 2013 should be entered in Column B Add the be recovered at the full state tax rate and your return will be underpaid Making an adjustment in Section D Column A BOARD OF EQUALIZATION BOE 230 General Resale Certificate BOE 401 GSIN IS AN INTERNET ONLY FORM BOE 401 GSIN REV 5 (4 13) BOE 531 A1 Schedule A1 Computation Schedule for District Tax Short Form or the BOE 531 A2 Computation business If you obtain a timely and valid resale certificate taken in good faith tax will not apply to your sale See Businesses required to pay sales and use taxes by electronic funds transfer (EFT) may also be subject to a 10 percent by visiting our website at www boe ca gov California to points outside this state) charge tax on the transaction and (2) used the property for a purpose other than resale as described above Claim only the amount of the sale before tax For example if the returned merchandise had been sold for $15 plus sales Claiming a tax recovery deduction in Section B provides a full state tax exemption while making any necessary Claiming a tax recovery deduction in Section B Tax Recovery Adjustment/Deduction provides a full state tax exemption Click here to begin efiling your return or for additional information on efiling Column A: Multiply the amount in Box 70 State Tax Exemption by the State Tax Adjustment Factor and enter the Column B: Multiply the amount in State Tax Exemption by the State Tax Exemption Factor and enter the result in Column C: Enter the sum of Column A + Column B in Column C Total Adjusted Partial Exemptions Box 71 column of Section C if any tax recovery deductions were claimed in Section B where the original transaction Complete this line if you made any tax prepayments (Businesses with average monthly taxable transactions of $17 000 Complete this line to claim a partial exemption for the sale storage use or other consumption of qualified farm equipment Complete this line to claim a partial exemption of the sales and use tax for the sale use or other consumption of timber Complete this line to claim a partial tax exemption for the sale storage use or other consumption of diesel fuel used in considered timely corporation wholly owned by the United States Credit Card Payment credit card processing vendor will charge a service fee of 2 3 percent of the amount charged This service fee is not paid current period partial exemptions you will need to make a contra deduction for the amount of tax recoveries related debts must be charged off in accordance with generally accepted accounting principles deducted: Delivery Charges ) departments: Treasury Interior Agriculture or Defense described in Regulation 1667 Exemption Certificates The BOE has designed a specific certificate for this purpose due date falls on a Saturday Sunday or state holiday returns postmarked or received by the next business day will be Due to the 1/4% increase in the state tax rate you must report your tax recovery transaction(s) where the original Each deduction must be clearly explained eCheck (ACH Debit) Effective July 1 2010 sales of MVF are partially exempt from tax Since the exemption for the sale of MVF is only a partial efile logo Efiling a return is a more efficient method of filing your sales and use tax return It is much easier than filing a paper enter a contra deduction (negative entry) in Column A for the appropriate exemption Any previously unreported Enter amounts you credited or refunded to customers for returned taxable merchandise as described below Enter an amount on this line only if the amount you reported on line 1 includes California sales or use taxes Enter only Enter bad debt losses as described below Enter labor charges for installing pre manufactured property or for repairing or reconditioning property to restore it to its Enter only the amount of the purchase price before tax For example if the property was sold to you for $15 plus tax you Enter only the amount of the sale before tax For example if you sold merchandise for $15 plus sales tax and were Enter sales made to: Enter sales that are exempt from tax as interstate or foreign commerce (sales involving shipments or deliveries from Enter the amount from line 12 Enter the amount from Section B box 13(b) on the back page Enter the amount you paid for the property Enter the prepayment amounts in the proper spaces This credit is limited to the amounts of tax prepaid and should not Enter your nontaxable sales of food products sold for human consumption Enter your total purchases that are subject to use tax as explained below Enter your total sales to other sellers who submitted resale certificates to you for their purchases Enter your total taxable and nontaxable sales for the reporting period including lease and rental receipts Enter your total taxable diesel fuel transactions for the period in the box labeled Diesel Sales The amount entered in entitled Certificate of Partial Exemption The certificate is available on our website at www boe ca gov or call our equipment and machinery rentals payable on or after September 1 2001 Examples of transactions that may be deductible include the following: exemption a portion of the state sales tax the local and district taxes still apply Sellers of MVF must complete this Exemption Certificate Requirements exemption include: Exemption on MVF at the current exemption rate The amount entered must not include sales tax farming or food processing activities For a description of exempt farm equipment and who is eligible to claim this exemption see publication 66 Agricultural For a sale to be exempt the sales agreement or contract must require the property to be shipped to an out of state For additional information for this exemption refer to publication 66 Agricultural Industry and Regulation 1533 2 Diesel For additional information for this exemption refer to Regulation 1534 Timber Harvesting Equipment and Machinery For Column A Box 70 enter the transaction from 7/1/11 through 12/31/12 For Column B enter transaction on or after 1/1/13 For more detailed information see publication 74 Closing Out Your Seller s Permit For more information on food sales see Regulation 1602 Food Products or Regulation 1603 Taxable Sales of Food For more information request a copy of publication 61 Sales and Use Taxes: Exemptions and Exclusions for Resale on line 4 of your return A resale certificate should be obtained from the buyer and saved in your records for tax recoveries on MVF sales prior to 12 31 12 will allow you to claim your recovery deduction at the rate the original from the total of your gross sales and purchases to arrive at the amount on which tax is calculated Fuel Used In Farming Activities or Food Processing Full Deductions Tax Recovery Adjustments/Deductions and Partial State Tax Exemptions General Information harvesting equipment machinery and their parts Such equipment and machinery must be designed for use 50 percent holding it for sale in the regular course of business holidays HOW TO COMPUTE SECTION D However in order to recover only the partial state tax rate paid on MVF sold prior to 7 1 12 you must also make an identify the sale as fixtures and equipment on line 2 of your final sales and use tax return You must also report any If any of the tax recovery deductions in Section B were related to sales of Motor Vehicle Fuel (MVF) please contact our If you are registered with the BOE as a Lender you may be entitled to deduct certain bad debt losses There are If you are required by the BOE to pay taxes by Electronic Funds Transfer (EFT) you must continue to use that method If you claim a bad debt deduction and later recover a payment you must report the payment on the tax return filed for If you gave a cash discount to a customer on a taxable sale enter the amount of the discount here If you have reported a taxable sale and have been unable to collect payment for the sale you may take a deduction for If you have tax recovery deductions prior to July 1 2011 click here If you have tax recovery transactions (such as bad debts) to report where the original sales were partially exempt If you need assistance in reporting your tax recoveries on MVF sales please call our Taxpayer Information Section If your payment is late (see line 24 instructions for an explanation of due dates) you must pay interest charges in addition If your tax payment is made or your tax return is filed after the due date shown at the top of the return you must pay a If your transaction(s) occur in more than one taxing jurisdiction (higher than the current state tax rate) you must complete In addition to adjusting for sales reported prior to July 1 2011 if any tax recovery transactions are related to sales In general you can accept resale certificates from other sellers who are buying property to resell in the regular course of In order to recover only the partial state tax rate originally paid you must make an adjustment in the appropriate include penalties or interest charges reported with your prepayments Industry and Regulation 1533 1 Farm Equipment and Machinery information you enter eFiling helps reduce errors by prompting you when items are missed By ensuring the accuracy of Instructions for Completing the BOE 401 GS Fuel Retailers Return Interstate and Foreign Commerce or publication 101 Sales Delivered Outside California ) inventory you intend to retain for your own use or for use as a gift that was purchased for resale without the payment involves the cutting or removal or both of timber and other solid wood forest products from timberlands for commercial is one month and two weeks overdue you owe two months interest is subject to tax and cannot be deducted (Regulation 1628 Transportation Charges or publication 100 Shipping and Its Instrumentalities or publication 102 Sales to the U S Government ) Line 1 Bad Debt Losses On Taxable Sales Line 1 Farm Equipment Line 1 Total Sales (gross receipts) Line 10 Other Deductions Line 11 Line 11 back page is your total for Sections A B C and D Add the total from each section on line 11 of the back page Line 11 Back Page Total Non taxable Transactions Line 12 Transactions Subject to State Tax Line 13(a) State Tax Line 13(b) Tax Recovery Adjustment Line 14(a) Transactions Subject to County Tax Line 14(b) County Tax 1/4 percent Line 15 Additional State Tax on Diesel Sales Line 16 Transactions Subject to Local Tax Line 17 Combined State and Local Tax 1 Percent Line 18 District Sales and Use Tax Line 19 represents the total tax liability for this reporting period Line 19 Total State County Local and District Tax Line 2 Bad Debt Losses Incurred in Connection with Accounts Held by Lenders Line 2 Diesel Fuel Used in Farming and Food Processing Line 2 Purchases Subject to Use Tax Line 20 Sales Tax Prepaid to Fuel Supplier Line 21 Net Tax Line 22 Tax Prepayments Line 23 Remaining Tax Line 24 Penalty line 25 Line 25 Interest Line 26 Total Amount Due and Payable Line 3 Line 3 Cost of Tax Paid Purchases Resold Prior to Use Line 3 Timber Harvesting Equipment and Machinery Line 4 Returned Taxable Merchandise Line 4 Sales to Other Retailers for Purposes of Resale Line 5 Cash Discounts on Taxable Sales Line 5 Nontaxable Sales of Food Products Line 6 Nontaxable Labor Line 7 Sales to the United States Government Line 8 Sales in Interstate or Foreign Commerce Line 9 Sales Tax line if you reported the discounted selling price on line 1 of this return or a previous return In addition you must ensure Lines 1 thru 3 Front Page Lines 11 thru 26 Front Page located on the BOE website machinery and their parts as described below It also applies to qualified lease payments for farm equipment and machinery rentals payable on or after September 1 2001 Making Your ePayment marketplace MasterCar d or Visa credit card Other cards can not be accepted Multiply line 12 by 0625 For a breakdown of the state tax rate see Detailed Description of the Sales and Use Tax Rate Multiply line 14(a) by 0 0025 Enter the result on line 14(b) Multiply line 16 by 0 01 Enter the result on line 17 As of July 1 2004 the 1 percent tax rate represents 1/4 percent for Multiply the amount entered in the box labeled Additional State Tax on Diesel Sales by 1 87% ( 0187) Enter the result must be separately stated on the invoice) If you charge more for delivery than your actual costs the added amount No adjustment is required if you have tax recovery deductions where the MVF was sold prior to 7 1 12 at the full tax rate Note for Tax Recovery Deductions on Sales of MVF Note: FUEL SELLERS If you sell fuel and pay sales tax to your fuel supplier do not use this line to claim a credit for Note: FUEL SELLERS Please complete the Schedule G Fuel Seller s Supplement to Return included with your sales Note: If you are claiming Partial Exemptions you must add box 61 from Section C and box 71 from section D on the Note: If you entered a line 15 amount add or subtract the line 15 amount from line 14(a) Enter the result on line 16 Note: Labor charges for making or fabricating a new product (such as labor charges for making a ring or furniture) or for Note: Sales made to the State of California or to cities and counties and local governments in the state are generally taxable Notes: number of months overdue occurs who the customer is and what is sold For example the following sales are generally taxable and should not be of inventory to another retailer or to the purchaser of your business are not taxable but should be reported as Sales of tax or tax reimbursement on line 2 of your final sales and use tax return and identify it as retained inventory Sales of these products include firewood Christmas trees biomass poles and pilings on line 15 on partially exempt sales where the original transaction occurred between July 1 2011 and December 31 2012 Once you have completed and transmitted your efiled return to the BOE the return is automatically posted to your or more must make prepayments once notified by the BOE ) or more of the time off road in commercial timber harvesting and be used 50 percent or more of the time in timber harvesting or trailers cotton trailers truck tractors and truck tractor/semi trailer combinations Vehicles primarily designed for original use originally claimed as eligible for partial state tax exemption For tax recoveries where your original partially exempt Paper Check Payment Methods When Filing Paper Returns penalty for failure to pay by EFT (payment made by check for example) However a 10 percent maximum penalty plants Farming activities also include transporting these crops fruit or nut bearing trees sod or nursery plants to the point and you must either price You may be eligible for a credit for the other state s tax (see line 20) prior to July 1 2011 and was reported as eligible for the partial state tax exemption If no adjustment is made tax will prior to the due date of the return Products Vending machine operators should see Regulation 1574 Vending Machine Operators property that you fabricate property under certain conditions includes lift carriers tip bed type trailers trailers/semi trailers having no bed Purchases Subject to Use Tax purposes The partial exemption also applies to a qualified person s lease payments for qualified commercial timber harvesting rate originally paid and ensure your credit is taken at the appropriate rate recovered at the full state tax rate and your return will be underpaid To make an adjustment for tax recoveries recoveries from your current partial exemptions and enter the net amount registered with the BOE Reminder: If you owe two or more months interest as described above you must multiply the amount due by the Report all sales (in any manner) related to California business You will deduct nontaxable transactions in Section A reported if you reporting period during which you first used the property in California requirements to qualify for this deduction For detailed information please see Regulation 1642 Bad Debts Resale resentatives can help you with general questions weekdays from 8:00 a m to 5:00 p m (Pacific time) except state result in Total Adjusted Partial Exemptions Retailers who wish to claim a partial exemption must obtain from purchasers a timely valid exemption certificate as return return If you did not report the original sale you cannot claim a deduction related to that sale unless you are a lender return When you efile your return with the BOE the system calculates tax due based on the sales and deduction Returns and payments must be postmarked or received by the due date of the return to be considered timely If the sale If you are filing your final return and reporting the sale of the business assets see the last bullet under Line 2 Sales Purchases Subject to Use Tax sales that occurred prior to January 1 2013 should be reported on a corrected return covering the period in which Schedule for District Tax Long Form Instructions for the schedules are included with each form Section A Full Deductions Back Page Section B Tax Recovery Deductions/Adjustments Section C Lines 1 thru 3: Partial Exemptions Section D Partial State Tax Exemption on Motor Vehicle Fuel (MVF) section on the 401 GS return form Special Instructions for Partial Exemptions in Section C Special Instructions for Tax Recovery Deductions in Section B spray or fertilizer applicator rigs nurse rigs or equipment auxiliaries row dusters trap wagons fertilizer nurse tanks STATE OF CALIFORNIA State Tax and 3/4 percent for Local Tax State Tax Exemption Subtract line 11 from line 3 Enter the result on line 12 Subtract line 20 from line 19 Enter the result on line 21 Subtract line 22 from line 21 Enter the result on line 23 Supplies Devices and Appliances ) Tax Recoveries on Sales Claimed as Eligible for a Partial State Tax Exemption in Section C Tax Recovery Deductions for Partially Exempt Sales prior to July 1 2011 Tax Recovery Deductions for Sales Originally Reported as Eligible for a Partial State Tax Exemption Tax Recovery Deductions for Sales Originally Reported Prior to April 1 2009 (Section B) tax you would claim only $15 as a deduction Taxpayer Information Section Taxpayer Information Section for a copy Retailers must retain the completed certificate for a period of not less than four Taxpayer Information Section for assistance in preparing your return than the amount due on the discounted price you cannot claim this deduction that occurred at more than one tax rate in Section B on the back page that were eligible for a partial state tax exemption an additional adjustment may be required as explained below in that you do not collect from your customer more tax than the amount due on the discounted price If you collect more the amount charged for the property returned The amount on line 16 will be the same as line 14(a) of the return unless you sold or purchased property for use by an The bad debts must be charged off for income tax purposes or if you are not required to file income tax returns the bad the deductions on the back of your return The diesel fuel must be consumed during the activities of a farming business as set forth in Internal Revenue Code (IRC) the diesel sales box is not a tax included amount If you enter a tax included amount you will end up paying more than The following transactions are exempt from the state portion of the total sales and use tax rate They remain subject to The following transactions are not subject to tax and will be subtracted from the total on line 3 First you must complete the instructions for Section C the period in which the recovery payment was made the purchase price on the tax return for the reporting period during which you first used the property in California the regular course of business) the return the sale occurred Column A of Section C should only be used to report adjustments to tax recoveries on sales the tax amounts that are included on line 1 (Regulation 1700 Reimbursement for Sales Tax ) the taxable sales portion of the bad debt the transportation of persons or property on a highway are generally not considered implements of husbandry and There are three easy and convenient electronic payment options available for efiled returns therefore do not qualify for this partial exemption These instructions are provided to assist you with completing your California sales and use tax return If you need This adjustment is used to account for a change in the state tax rate Only use this line if you are reporting transaction(s) This is your total non taxable transaction(s) carried over from line 11 on the back of your return This amount will be subtracted those deductions here those tax payments Credit can be claimed on Schedule G Fuel Seller s Supplement to Return those tax recoveries To report bad debts where the original transactions occurred prior to July 1 2012 call our through D on page 2 Timber is considered to be trees of any species excluding nursery stock harvested for for est products Some examples to 0291 of the Standard Industrial Classification (SIC) Manual or are a person that assists such classified person by performing To be valid resale certificates must contain specific information For more information see Regulation 1668 Sales for To make an adjustment for tax recoveries on partially exempt MVF sales where the original transaction occurred to or retained by the BOE to penalty charges to sales originally reported as partially exempt If you have current partial exemptions to report subtract those tax Total Adjusted Partial Exemption transaction was taken (sales made between 7 1 11 and 12 31 12) transaction(s) occurred on or after January 1 2013 make your adjustment in Column B If you do not have any transaction(s) occurred on or after January 1 2013 Transactions that occurred prior to January 1 2013 should transactions occurred before July 1 2011 and December 31 2012 separately from those where your original Typical off road commercial harvesting equipment and machinery and their general use that may be eligible for this partial unable to collect any amount for the sale you would claim $15 as a deduction uncollectible or used primarily in producing and harvesting agricultural products Primarily means 50 percent or more of the time Using the interest rate printed on line 25 of your return multiply the rate times the total tax owed Enter the result on was eligible for one of the partial state tax exemptions listed in Section C If no adjustment is made tax will be What type of equipment is eligible? Whether food product sales are taxable depends on many conditions including who makes the sale where the sale Who can claim a partial exemption? would claim only $15 as a deduction write your account number on the check or money order Be sure to enclose your payment with your return years you actually owe You can also efile your return early and set a future date to make your payment as long as the payment you are making is You can claim a deduction on this line only if you reported the full (undiscounted) selling price on line 1 Do not use this You can claim this partial exemption if you are a person engaged in an agricultural business described in Codes 0111 You Can Easily File Your Return Electronically (eFile) You can file and pay your return in one easy transaction This is the preferred method of making payment on an efiled You can pay by credit card through a third party vendor: You can take this deduction only if: You can verify the validity of seller s permits by calling the BOE s Seller s Permit Verification service at 1 888 225 5263 or You cannot claim a deduction for a transaction unless it has been reported on line 1 or 2 of this return or a previous You may be entitled to claim other deductions in addition to those allowed on lines 4 through 9 Enter the amount for You may claim a deduction on this line if you: you may qualify for an extension A request for an extension of time to file a tax return may be submitted using the You must also report your purchase of a vessel or aircraft if you (1) purchased it from an unlicensed retailer who did not You must file a return even if you do not owe taxes for the reporting period If you are unable to file your return on time You must maintain records that support all claimed deductions You must return to eFile after making your credit card payment to complete your return filing You owe one month s interest for each month or portion of a month the payment is overdue For example if your payment your efiled return you can avoid interest overpayment and penalties due to reporting incorrect information Your purchases of merchandise equipment and other tangible personal property are subject to use tax and must be