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Form BOE-530 Fillable Schedule C - Detailed Allocation by Suboutlet of Uniform Local Sales and Use Tax
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)1% COMBINED STATE 3 the total combined state and local taxes for all places of business in that taxing jurisdiction opposite the asterisk (*) If you have only one place A multiple jurisdiction airport is defined as an airport located in one jurisdiction but owned or operated by another jurisdiction Contact the BOE ACCOUNT NUMBER INDUSTRY TAX CODE ZIP CODE PERIOD PAGE ADDON allocated among the cities and unincorporated areas of counties in which sales outlets are located Schedule C lists the addresses of all your AMOUNT OF amounts of the 1% combined state and local tax just as you do for other places of business or the word "None" if no taxable transactions AND LOCAL TAX at that location be entered opposite the address of the location of the stock of goods Board of Equalization (BOE) records BOE 530 (BACK) REV 20 (4 08) BOE 530 (FRONT) REV 20 (4 08) STATE OF CALIFORNIA business address "Total for this tax code" appears where two or more places of business are located in one taxing jurisdiction Enter in Column BY SUBOUTLET OF THE 1% COMBINED STATE AND UNIFORM LOCAL SALES AND USE TAX cities can be distinguished from the city by the Tax Area Code entry in Column 2 County codes show as "998" in digits 3 4 and 5 while city CO JUR coded to the City/County of San Francisco and the other one half percent to the business location coded to the County of San Mateo codes show as different numbers Entries in the column headed "Sub outlet Number" provide numerical identification of your sales outlets for COLUMN 1 COLUMN 1 TAXING JURISDICTION IN WHICH PLACES OF BUSINESS ARE LOCATED COLUMN 2 COLUMN 2 TAX AREA CODE COLUMN 3 COLUMN 3 AMOUNT OF 1% COMBINED STATE AND LOCAL TAX county are grouped Each group is separated from the following group by a space and an asterisk (*) date it closed just below the street address Also include the disposition (sold retained etc ) of Fixed Assets and Equipment (F&E;) Enter the Enter in this column the amount of the 1% combined state and local tax for each place of business (including temporary location) opposite the Enter the word "None" opposite the address of any place of business operated during the period covered by this return if no tax liability accrued entered opposite the address of the location where the sales negotiations took place entered opposite the location of the point of delivery except for San Francisco and Ontario International Airports example Highland Road three miles outside Greenburg) Do not list a post office box address If the temporary location is a recurring location FOR ADDITIONAL INFORMATION PLEASE CONTACT OUR TAXPAYER INFORMATION SECTION AT 800 400 7115 for assistance in reporting the 1% combined state and local tax for sales of jet fuel at such locations GENERAL If during the reporting period you operated any other place of business in California (including temporary location) which is not listed enter the If you have closed any of the business locations listed either before or during the period covered by this return enter the word "closed" and the INSTRUCTIONS nearest whole dollar occurred during the reporting period of business in a local taxing jurisdiction enter only the figures directly opposite the address and do not make any entry opposite the asterisk of Schedule B Ontario International Airport: the 1% combined state and local tax should be entered opposite the location coded in the City of Ontario or BOE 531 L Schedule L If you receive Schedule B please enter this Schedule C total on line B2 of Schedule B If you or road State whether the business location is inside the city or town whose name corresponds to that of the Post Office serving the area (for OWNER'S NAME place of business is situated or the county of location if the place of business is not within a city A county having the same name as one of its PLACES OF BUSINESS ARE LOCATED places of business for which seller's permits have been issued Locations within a single city or within the unincorporated area of a single please note "recurring" next to the address Please round cents to the Read instructions before preparing receive Schedule L please enter this Schedule C total on line L2 of Schedule L SALES INVOLVING IN STATE STOCK OF GOODS LOCATIONS SALES OF JET FUEL (REG 1802) San Francisco International Airport: one half of the 1% of the combined state and local tax should be entered opposite the business location Schedule B is used for allocating the 1% combined state and local taxes on transactions not occurring at a permanent place of business SCHEDULE C DETAILED ALLOCATION SCHEDULE C DETAILED ALLOCATION BY BOARD OF EQUALIZATION Schedule C total must be entered on line L2 of Schedule L If you are preparing a Schedule B this Schedule C total must be entered on line B2 Schedule L is used to de allocate the 1% combined state and local tax on lender bad debt deductions If you are preparing a Schedule L this street address and the date the business location opened at the end of the list If the location has no street number enter the name of the street Street addresses for your places of business are entered here as shown by our records The taxing jurisdiction indicates the city in which the SUBOUTLET SUBOUTLET OF COMBINED STATE AND UNIFORM LOCAL SALES AND USE TAX TAX AREA TAXING JURISDICTION IN WHICH The amount of 1% combined state and local tax from sales of goods negotiated in state and delivered form a stock of goods in state should be The amount of 1% combined state and local tax from sales of goods negotiated out of state and delivered from a stock of goods in state should The amount of the 1% combined state and local tax from sales of jet fuel subject to sales and use tax and delivered into an aircraft should be The original copy of this schedule must be attached to your return The total of Column 3 for all pages of Schedule C should agree with line 17 of your return unless you have received a Schedule B or Schedule L TOTAL AMOUNT OF COMBINED STATE AND LOCAL TAX TOTAL: This Schedule C total must agree with line 17 of your return unless you are provided with either BOE 531 Schedule B When a consolidated sales and use tax return is filed covering more than one seller's permit the 1% combined state and local taxes must be You need not make any entry in this column Code numbers shown identify the taxing jurisdiction in which each place of business is located