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Form BOE-401-INST Fillable Instructions for Completing the 401-A2 Sales and Use Tax 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 are required to complete either Schedule B or C attach a separate document fully explaining the credit taken on 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 Racehorse breeding stock means racehorses capable of and purchased solely for the purpose of breeding 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 (Regulation 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 Teleproduction or other postproduction services for film or video that include editing film and video transfers The American Red Cross its chapters and branches The amount of your tax credit cannot exceed the total of the applicable California state county local and district taxes The customer in order to obtain the refund or credit is not required to purchase other property at a price greater than The property was purchased out of state and brought into California for use consumption or storage in this state 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 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 With respect to property with a useful life of at least one year to maintain repair measure or test property used You are not entitled to a tax refund from the other state and You have reported the purchase price on line 2 Purchases Subject to Use Tax You may be required to present documentation to substantiate the credit taken against California tax (such as a You paid another state s sales or use tax on your purchase of the property and You returned or credited to your customer the full sales price including sales tax charges and Your liability for tax in the other state occurred prior to your use storage or consumption of the property in California Your total sales may include amounts for California sales or use taxes If this is the case be sure to deduct those tax (Regulation 1532 Teleproduction or Other Postproduction Service Equipment ) (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 10 and enter the result on line 24 1587 Animal Life and Feed and Regulation 1588 Seeds Plants and Fertilizers ) 1805 Aircraft Common Carriers 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 business that is primarily engaged in providing the specialized motion picture or video postproduction A qualified person is a person who is engaged in commercial timber harvesting Commercial timber harvesting A qualified purchaser must provide the retailer with a Section 6378 Exemption Certificate; otherwise the exemption will able and should not be deducted They are treated like any other sale (Regulation 1614 Sales to the United States and 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) 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 for Purchases/Sales adjustments in Section C This will reverse the original partial exemption reducing your recovery to the partial state admission is charged aircraft common carrier and entered an amount on line 15 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 amount of sales or use tax paid) and not for resale in the regular course of business and and occurred prior to July 1 2011 you cannot use Section B or Section C on the back of your return to report 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 on 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 as provided by Regulation 1805 have not paid any tax reimbursement to your vendor and have reported the purchase 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 attach your own listing or you can request a copy of BOE 531 X Schedule X Detailed Allocation by County of Sales Back Page back page Also enter the total on line 11 on the front of your return 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 BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 230 General Resale Certificate BOE 401 A State Local and District Sales and Use Tax Return BOE 401 INST IS AN INTERNET ONLY FORM BOE 401 INST REV 13 (4 13) BOE 401 INST REV 13 (4 13) BOE 401 INST REV 13 (4 13) BOE 401 INST REV 13 (4 13) BOE 401 INST REV 13 (4 13) BOE 531 A1 Schedule A1 Computation Schedule for District Tax Short Form or the BOE 531 A2 Computation 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) Carriers states that district taxes do not apply to sales of property to air common carriers that are consumed primarily 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 Click here to begin efiling your return or for additional information on efiling 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 if you sold or purchased property for use by an aircraft common carrier as described in Regulation 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 storage use or other consumption 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 Complete this line to claim an exemption for sales or purchases made by qualified persons of tangible personal property 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 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 a change in the state tax rate you must report your transaction(s) prior to January 1 2013 separately from your 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) 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 premanufactured 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 of tax paid on this line if: 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 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 Example: If your exempt sales were $1 000 multiply $1 000 by 0 75 The amount you enter on line 15 would be $750 Example: Line A1: Enter the amount from line 16 Examples of transactions that may be deductible include the following: Exempt from Combined State and Local Tax by calling our Taxpayer Information Section Exemption Certificate Requirements exemption include: 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 additional information for this exemption refer to Regulation 1535 Racehorse Breeding Stock 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 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 general management or marketing (used 50 percent or more of the time in one or more of those activities) graphics animation or 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 identify the sale as fixtures and equipment on line 2 of your final sales and use tax return You must also report any If you are a vendor that sold property to an aircraft common carrier that provided you with an exemption certificate as If you are an aircraft common carrier that purchased qualifying property subject to the 3/4 percent local tax exemption 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 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) occurred 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 effect at the time of the use For example if you paid 9 percent sales tax charged by another state and used the In general you can accept resale certificates from other sellers who are buying property to resell in the regular course 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 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 Teleproduction Exemption Line 1 Total Sales (gross receipts) Line 10 Other Deductions Line 11 Line 11 back page is your total for Sections A B and C Add the total from each section and enter on line 11 on the Line 11 Back Page Total Nontaxable 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 Adjustments for Local Tax (For sales or purchases for use by an aircraft common carrier) 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 Farm Equipment Line 2 Purchases Subject to Use Tax Line 20 Property Purchased Out of State for Use in California (credit for another state s tax charges) line 20 the location where the property was used its purchase price and the amount of tax paid in other states 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 Diesel Fuel Used in Farming and Food Processing Line 4 Returned Taxable Merchandise Line 4 Sales to Other Retailers for Purposes of Resale Line 4 Timber Harvesting Equipment and Machinery Line 5 Cash Discounts on Taxable Sales Line 5 Nontaxable Sales of Food Products Line 5 Racehorse Breeding Stock 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 A2/A3: Multiple your exempt transactions to air common carriers by 25 and enter the amount here Line A4: Subtract line A2/A3 from line A1 This will now provide for a full 1% exemption as provided in 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 0025 Enter the result on line 14(b) Multiply line 16 by 01 Enter the result on line 17 As of July 1 2004 the 1 percent tax rate represents 1/4 percent for must be separately stated on the invoice) If you charge more for delivery than your actual costs the added amount not be allowed not claim more than a 8 50 percent credit 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: If you are claiming Partial Exemptions you must add box 61 from Section C back page to line 12 and enter the Note: If you entered an amount on line 15 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 tax Notes: Notes: occurs who the customer is and what is sold For example the following sales are generally taxable and should not be of business If you obtain a timely and valid resale certificate taken in good faith tax will not apply to your sale See of inventory to another retailer or to the purchaser of your business are not taxable but should be reported as Sales of months overdue of racehorse breeding stock 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 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 outside the state That means the entire amount is exempt Since line 15 already exempted 75% of your sales/purchase 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 percent local tax exemption period in which the transaction(s) occurred period partial exemptions you will need to make a contra deduction for the amount of tax recoveries related plants Farming activities also include transporting these crops fruit or nut bearing trees sod or nursery plants to the Please attach a schedule showing the purchase/sale (reported on line 15 on the return) price by county of use You can Please contact the Taxpayer Information Section if you are uncertain as to the correct amount of credit to claim Please note: If you are also completing a BOE 531 A1 Computation Schedule for District Tax you will need to adjust point and you must either: price of the property as a purchase subject to use tax on line 2 of this return you will use line 15 to report the adjusted price You may be eligible for a credit for the other state s tax (see line 20) primarily in teleproduction or other postproduction services prior to the due date of the return Products Vending machine operators should order Regulation 1574 Vending Machine Operators property in California in an area where the total state county local and district tax rate was 8 50 percent you could property that you fabricate property under certain conditions includes lift carriers tip bed type trailers trailers/semi trailers having no bed provided by Regulation 1805 you will use line 15 to report the adjusted sales price of the property that is subject to 3/4 purchase invoice or similar document showing the name and address of the seller date of purchase purchase price purchase price of the property that is subject to the 3/4 percent local tax exemption 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 Regulation 1825 Reminder: If you owe two or more months interest as described above you must multiply the amount due by the number 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 on line 14(a) 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 5: Partial Exemptions services described above 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 OF CALIFORNIA STATE OF CALIFORNIA STATE OF CALIFORNIA STATE OF CALIFORNIA State Tax and 3/4 percent for Local Tax 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 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 amount on line A1 by subtracting the 25% that was not exempt from line 15 Regulation 1825 Aircraft Common 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 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 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 exemption does not apply to the sale or use of any tangible personal property that is used primarily in administration This is your total nontaxable transaction(s) carried over from line 11 on the back of your return This amount will be subtracted This will ensure your credit is taken at the appropriate rate those deductions here those tax payments Credit can be claimed on BOE 531 G Schedule G Fuel Seller s Supplement to Sales and Use Tax those tax recoveries To report bad debts where the original transactions occurred prior to July 1 2012 call our through C on page 2 Timber is considered to be trees of any species excluding nursery stock harvested for forest 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 calculate your line 15 amount take all your exempt purchases/sales and multiply them by 0 75 Enter the result on line 15 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 transaction(s) occurred on or after January 1 2013 make your adjustment in Column B If you do not have any current transaction(s) occurred on or after January 1 2013 Transactions that occurred prior to January 1 2013 should transaction(s) that occurred on or after January 1 2013 Enter your transaction(s) in the appropriate column for the transactions occurred before July 1 2011 and December 31 2012 separately from those where your original transcoding dubbing subtitling credits closed captioning audio production special effects (visual or sound) 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 used primarily in: 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 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 you will need to adjust the amount on line A2/A3 by an additional 25% 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