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Form BOE-530-B Fillable Local Tax Allocation for Temporary Sales Locations and Certain Auctioneers
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)00 00 00 00 00 00 (Column A) (Column B) (Column C) (Column D) [ FOID ] YOUR ACCOUNT NO 1% COMBINED 1% COMBINED STATE AND LOCAL TAX auctioneer with taxable sales of $500 000 or more at a single auction event you are required to report those sales AUCTIONEERS Auction events at temporary sales locations which result in taxable sales totaling $500 000 or more BOARD OF EQUALIZATION BOE 530 B (BACK) REV 6 (5 09) BOE 530 B (FRONT) REV 6 (5 09) STATE OF CALIFORNIA BOE USE ONLY CITY ZIP CITY ZIP CITY ZIP Co Jur Add on In Lieu (Column D) COMBINED 1% STATE AND LOCAL TAX ALLOCATION FOR TEMPORARY SALES COMBINED 1% STATE AND LOCAL TAX ALLOCATIONS Do not make any entries in this column DUE ON OR BEFORE Enter the amount of taxable transactions for each temporary location included in line 12 of your sales tax return FOR TEMPORARY SALES LOCATIONS GENERAL IF YOU HAVE QUESTIONS OR NEED ADDITIONAL INFORMATION If you make sales at the same temporary sales location at least once each year check the "yes" box INSTRUCTIONS LOCATION BE LOCATION(S) LOCATIONS AND CERTAIN AUCTIONEERS Multiply the amount in the Taxable Transactions column C by 01 and place the result in this column must be reported on this form and filed with your sales tax return Name Enter the name of the location such as Cal Expo Pomona Fairplex etc street address city zip code of north of the intersection of Elm Street and Oak Avenue NOTICE of this form prior to making sales This allows your seller's permit to include those temporary locations You must file PLEASE CONTACT OUR TAXPAYER INFORMATION SECTION AT 800 400 7115 See instructions on reverse Make a copy of this form for your records so that the local municipalities receive their correct share of the 1% Combined State and Local Sales and Use Tax STATE AND LOCAL STREET ADDRESS SPACE/BOOTH # STREET ADDRESS SPACE/BOOTH # STREET ADDRESS SPACE/BOOTH # TAXABLE TAXABLE TRANSACTIONS TEMPORARY SALE TEMPORARY SALES AND AUCTION LOCATIONS TEMPORARY SALES LOCATIONS The Sales and Use Tax Law requires a seller's permit for each sales location If The event operator or local business license office may be able to provide accurate information If you are unable the temporary sales location this form with your sales tax return to comply with the law to provide an address list the street name and a major cross street or description such as Star Route 2 one mile TOTAL AMOUNT OF 1% COMBINED STATE AND LOCAL TAX FOR TEMPORARY SALES LOCATIONS TRANSACTIONS USED AGAIN? When you make sales at locations which are not registered as your permanent sales location or you are an WILL THIS WILL THIS LOCATION BE USED AGAIN? you do not have a permit for a temporary sales location you must complete the Temporary Sales Location(s) portion