Form BOE-531-F Fillable Schedule F - Detailed Allocation by City of 1% Uniform Local Sales and Use Tax

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View all CA - California Sales, Use and Other Taxes

(5 digits) (5 digits) (boe use only) (CLEAR) CLEAR (DUE ON OR BEFORE) (F1 Enter the total 1% combined state and local tax reported in Column(s) B above F1 Enter the total 1% combined state and local tax reported in Column(s) B above 00) (F2 Enter the 1% combined state and local tax reported on Schedule C or 1% combined state and local tax on sales made and merchandise consumed at your permanent place of business in California 00) (F3 Total 1% combined state and local tax (add lines F1 and F2) This total must agree with line 9 on your Consumer Use Tax Return or line 17 on your Sales and Use Tax Return $ 00) (PRINT) PRINT (ROUND TO NEAREST DOLLAR) (ROUND TO NEAREST DOLLAR) (Row 1 Column A TAX AREA CODE (5 digits)) (Row 1 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 10 Column A TAX AREA CODE (5 digits)) (Row 10 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 11 Column A TAX AREA CODE (5 digits)) (Row 11 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 12 Column A TAX AREA CODE (5 digits)) (Row 12 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 13 Column A TAX AREA CODE (5 digits)) (Row 13 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 14 Column A TAX AREA CODE (5 digits)) (Row 14 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 15 Column A TAX AREA CODE (5 digits)) (Row 15 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 16 Column A TAX AREA CODE (5 digits)) (Row 16 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 17 Column A TAX AREA CODE (5 digits)) (Row 17 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 18 Column A TAX AREA CODE (5 digits)) (Row 18 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 19 Column A TAX AREA CODE (5 digits)) (Row 19 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 2 Column A TAX AREA CODE (5 digits)) (Row 20 Column A TAX AREA CODE (5 digits)) (Row 20 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 21 Column A TAX AREA CODE (5 digits)) (Row 21 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 22 Column A TAX AREA CODE (5 digits)) (Row 22 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 23 Column A TAX AREA CODE (5 digits)) (Row 23 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 24 Column A TAX AREA CODE (5 digits)) (Row 24 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 25 Column A TAX AREA CODE (5 digits)) (Row 25 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 26 Column A TAX AREA CODE (5 digits)) (Row 26 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 27 Column A TAX AREA CODE (5 digits)) (Row 27 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 28 Column A TAX AREA CODE (5 digits)) (Row 28 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 29 Column A TAX AREA CODE (5 digits)) (Row 29 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 3 Column A TAX AREA CODE (5 digits)) (Row 3 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 30 Column A TAX AREA CODE (5 digits)) (Row 30 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 31 Column A TAX AREA CODE (5 digits)) (Row 31 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 32 Column A TAX AREA CODE (5 digits)) (Row 32 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 33 Column A TAX AREA CODE (5 digits)) (Row 33 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 34 Column A TAX AREA CODE (5 digits)) (Row 34 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 35 Column A TAX AREA CODE (5 digits)) (Row 35 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 36 Column A TAX AREA CODE (5 digits)) (Row 36 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 37 Column A TAX AREA CODE (5 digits)) (Row 37 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 38 Column A TAX AREA CODE (5 digits)) (Row 38 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 39 Column A TAX AREA CODE (5 digits)) (Row 39 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 4 Column A TAX AREA CODE (5 digits)) (Row 4 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 40 Column A TAX AREA CODE (5 digits)) (Row 40 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 41 Column A TAX AREA CODE (5 digits)) (Row 41 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 42 Column A TAX AREA CODE (5 digits)) (Row 42 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 43 Column A TAX AREA CODE (5 digits)) (Row 43 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 44 Column A TAX AREA CODE (5 digits)) (Row 44 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 45 Column A TAX AREA CODE (5 digits)) (Row 45 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 46 Column A TAX AREA CODE (5 digits)) (Row 46 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 47 Column A TAX AREA CODE (5 digits)) (Row 47 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 48 Column A TAX AREA CODE (5 digits)) (Row 48 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 49 Column A TAX AREA CODE (5 digits)) (Row 49 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 5 Column A TAX AREA CODE (5 digits)) (Row 5 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 50 Column A TAX AREA CODE (5 digits)) (Row 50 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 51 Column A TAX AREA CODE (5 digits)) (Row 51 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 52 Column A TAX AREA CODE (5 digits)) (Row 52 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 53 Column A TAX AREA CODE (5 digits)) (Row 53 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 54 Column A TAX AREA CODE (5 digits)) (Row 54 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 55 Column A TAX AREA CODE (5 digits)) (Row 55 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 56 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 57 Column A TAX AREA CODE (5 digits)) (Row 57 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 58 Column A TAX AREA CODE (5 digits)) (Row 58 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 59 Column A TAX AREA CODE (5 digits)) (Row 59 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 6 Column A TAX AREA CODE (5 digits)) (Row 6 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 60 Column A TAX AREA CODE (5 digits)) (Row 60 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 61 Column A TAX AREA CODE (5 digits)) (Row 61 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 62 Column A TAX AREA CODE (5 digits)) (Row 62 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 63 Column A TAX AREA CODE (5 digits)) (Row 63 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 64 Column A TAX AREA CODE (5 digits)) (Row 64 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 65 Column A TAX AREA CODE (5 digits)) (Row 65 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 66 Column A TAX AREA CODE (5 digits)) (Row 66 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 7 Column A TAX AREA CODE (5 digits)) (Row 7 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 8 Column A TAX AREA CODE (5 digits)) (Row 8 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (Row 9 Column A TAX AREA CODE (5 digits)) (Row 9 Column B AMOUNT OF 1% COMBINED STATE AND LOCAL TAX (ROUND TO NEAREST DOLLAR)) (YOUR ACCOUNT NO ) * "Motor Vehicle" means any new or used self propelled passenger vehicle other than a house car or pickup rated less than ** "Leasing Company" means: *** If the property is used at a location for which a seller's permit is not required and is a purchase of less than $500 000 [ FOID ] 1 Using the listing of cities and tax area codes for Schedule F BOE 531 F1 locate the tax area code for the city/unincorporated area for each location 1% COMBINED STATE 1% COMBINED STATE 2 Summarize the 1% combined state and local use tax due by tax area code 3 Enter the tax area code(s) and total 1% combined state and local use tax due for each city/unincorporated tax area code A motor vehicle dealer/lessor that originates lease contracts that are continuing sales and purchases and does not sell or A person who purchases tangible personal property without payment of the 1% combined state and local use tax is liable for a) If you are required to file a Schedule B enter the amount from line F1 above on line B3 of Schedule B allocated on Schedule F You can obtain a Schedule F and many other forms from the BOE website at www boe ca gov AMOUNT OF AMOUNT OF and assigns the lease contract to a third party Accordingly if you are a lessor who assigns lease contracts to another lessor you AND LOCAL TAX AND LOCAL TAX AND UNIFORM LOCAL SALES AND USE TAX are required to provide the lessor with copies of the original purchase contract for each vehicle and/or copies of prior schedules assign the lease contracts and Assigned Leases The place of allocation will remain the same for the duration of the lease even if the lessor sells the vehicle b) If you are required to file a Schedule E enter the amount from line F1 above on line E3 of Schedule E BE SURE TO ENCLOSE THIS SCHEDULE WITH YOUR SALES AND USE TAX RETURN MAKE A COPY FOR YOUR RECORDS BEFORE PREPARING THIS SCHEDULE BOARD OF EQUALIZATION BOE 531 F (BACK) REV 6 (4 08) BOE 531 F (FRONT) REV 7 (8 09) BOE USE ONLY business in California the 1% combined state and local use tax should be allocated on Schedule F to the specific jurisdiction c) If you are not required to file Schedule B or E continue to lines F2 & F3 California are subject to 1% combined state and local use tax For transactions of $500 000 or more by sellers engaged in certain leases to the jurisdiction of the new motor vehicle dealer from whom the lessor acquired the leased vehicle on Schedule F combined state and local tax on transactions of $500 000 or more on Schedule F but they are not required to do so Consumer Use Tax Return or line 17 on your Sales and Use Tax Return Courtesy Deliveries If a lease by an out of state lessor involves a courtesy delivery from an in state inventory by a California delivered Sellers not engaged in business in California but who voluntarily collect and report use tax may report the 1% DETAILED ALLOCATION BY CITY OF 1% COMBINED STATE DUE ON OR BEFORE F1 Enter the total 1% combined state and local tax reported in Column(s) B above F1 F2 Enter the 1% combined state and local tax reported on F3 Total 1% combined state and local tax (add lines F1 and F2) This total must agree with line 9 on your functionally used at a location for which a seller's permit is not required the 1% combined state and local use tax should be General: Schedule F is used by various industries to allocate the local sales and use tax to the proper jurisdiction pursuant to IF YOU HAVE QUESTIONS REGARDING THE COMPLETION OF THIS SCHEDULE Leases Exceeding Four Months California dealer's sales location (Schedule F) Leases of Four Months or Less Lessee's place of registration (Schedule B) Leases of Four Months or Less Lessor's sales location Lessors of Motor Vehicles new motor vehicle dealer the 1% combined state and local use tax on that lease should be allocated on Schedule F OF 1% COMBINED STATE AND UNIFORM LOCAL SALES AND USE TAX one ton Other Important Information Regarding Leases permanent place of business in California Persons Making Ex tax Purchases of $500 000 or More*** Persons Making Sales in Interstate Commerce to California Customers PLEASE CONTACT OUR TAXPAYER INFORMATION SECTION AT 800 400 7115 PLEASE READ INSTRUCTIONS ON REVERSE Purchases and/or Sales of $500 000 or More Subject to Use Tax registered report the amount on BOE 531 Schedule B Detailed Allocation by County of the 1% Combined State and Uniform Local Sales and Use Tax sales made and merchandise consumed at your Sales of goods delivered in interstate commerce with title to the property passing to a California purchaser at a point outside of Schedule C or 1% combined state and local tax on SCHEDULE F SCHEDULE F DETAILED ALLOCATION BY CITY Section 7205 1 of the Revenue and Taxation Code provides that lessors of motor vehicles must allocate the local tax due on showing how the use tax has been allocated Special Tax Districts Section 7205 1 does not affect the application of district taxes reported on Schedule A of your sales and STATE OF CALIFORNIA TAX AREA CODE TAX AREA CODE Tax Area Code F2 the combined state and local tax on such purchases If the purchase price is $500 000 or more and the property is first The following chart summarizes the Schedule F reporting requirements for leases of motor vehicles* purchased from a new motor The motor vehicle dealer/lessor has annual motor vehicle lease receipts of $15 000 000 or more per location the Revenue and Taxation Code See below for the type of business for which you are reporting local tax Type of Lessor Leases Exceeding Four Months Leases of Four Months or Less Type of Lessor California lessor (other than a new motor vehicle dealer or "leasing company" as defined**) Type of Lessor Out of State lessor: use tax return The district use tax due on motor vehicle leases continues to be allocated to the place where the vehicle is vehicle dealer: where the first functional use of the property occurred This is generally presumed to be the jurisdiction where the goods were YOUR ACCOUNT NO

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