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Form BOE-531-T Fillable Schedule T - Tax Adjustment Worksheets
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)00 Box 60 "TOTAL PARTIAL EXEMPTION " add the entries in Column A lines 10(e)(1)box 60 on the back of your return Multiply the totals in "Total Partial Exemption" (2) Teleproduction Exemption (3) Farm Equipment Exemption (4) Diesel Fuel Exemption For Farming & Food Processing Exemption (5) Timber Harvesting Equipment & Machinery Exemption (6) Racehorse Breeding Stock Exemption (a)(2) Bad debt lender losses (b) Cost of tax paid purchases resold prior to use (c) Returned taxable merchandise (d) Cash discounts on taxable sales (e) Adjusted partial state tax exemption amount (to claim this exemption you must (f) Other (clearly explain) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) [ FOID ] 1 Total gross sales 1/1/01 to 12/31/01 10 (a)(1) Bad debt losses on taxable sales 10 (e)(1) Manufacturing Equipment Exemption (discontinued 12/31/03) 11 Total nontaxable transactions [add lines 4 thru 10(f)] 12 Transactions subject to state tax (subtract line 11 from line 3) 13 STATE TAX Multiply the amount on line 12 by the State Tax Rate shown in the 2 Purchases subject to use tax 3 Total (add lines 1 and 2) 4 Sales to other retailers for purpose of resale 5 Nontaxable sales of food products 6 Nontaxable labor 7 Sales to the United States Government 8 Sales in interstate or foreign commerce 9 Sales tax (if any) included in line 1 A B and C on line 10(e) of Tax Adjustment Worksheet located on page 1 ) Add lines 10(e)(1) through 10(e)(6) (Enter the sums in Column D box 60 and thecorresponding box 60 on the Deduction/Exemption Schedule on the back of your return ) Add the amounts in Column A B and C on Column D and line 12 on the front of your amounts in Column A B and C on Column D and line 12 on the front of yourreturn Transfer the amount on line 12 Column C to line 12(a) on the front of thereturn are completing line 1 through 10(f) of the Sales and Use Tax Return(BOE 401 A or BOE 401 GS) and have entries on these lines at differentstate tax rates and/or are completing the Partial State Tax Exemption Worksheet on page 3 of BEFORE PREPARING THIS SCHEDULE STARTING 7/1/04 and 1/1/02 to 6/30/04 FROM 1/1/01 to 12/31/01 COLUMNS A B AND C between 1/1/01 and 12/31/01 BOE 531 T (S1) REV 6 (7 04)STATE OF CALIFORNIA BOE 531 T (S2) REV 6 (7 04) BOE 531 T (S3) REV 6 (7 04) Box 61 COLUMN A COLUMN B COLUMN C COLUMN D COLUMN A: COLUMN A: Enter transactions reported on this schedule that occurred on orInstructions for Column B: For lines 10(e)(1) through 10(e)(6) you can find anafter 7/1/04 explanation of these entries in your Sales and Use Tax Return Instructions For"TOTAL PARTIAL EXEMPTION " add the entries in Column B lines 10(e)(1) COLUMN B: COLUMN C: Column D box 61 and in box 61 Deductions/Exemptions Schedule on the back of COLUMN D: COMPLETE AND ATTACH SCHEDULE T TO YOUR RETURN ONLY IF YOU: complete the worksheet on page 3 Add Column A B and C and enter the result in completed attach it to your return corresponding column (Add the results in Column A B and C Enter the total in Column corresponding State Tax Exemption factor (Enter the results on this line and in Columns D and on line 13 on the face of the return ) DUE ON OR BEFORE Enter the total of Column A Column B and Column C in ColumnD (add: Column A + Column B + Column C = Column D) Enter the totals of Column A Column B and Column C in ColumnInstructions for Column D: For lines 10(e)(1) through 10(e)(6) you can find anD (add: Column A + Column B + Column C = Column D) explanation of these entries in your Sales and Use Tax Return Instructions To Enter transactions reported on this schedule that occurred Enter transactions reported on this schedule that occurred from7/15/91 to 12/31/00 and 1/1/02 to 6/30/04 Enter transactions reported on this schedule that occurred on orafter 7/1/04 Enter transactions reported on this schedule that occurred priorthrough 10(e)(6) FROM 7/15/91 to 12/31/00 Instructions for Column A: For lines 1 10 you can find an explanation of theseentries in your Sales and Use Tax Return Instructions Instructions for Column A: For lines 10(e)(1) through 10(e)(6) you can find ancomplete the "TOTAL PARTIAL EXEMPTION" portion of your worksheet addexplanation of these entries in your Sales and Use Tax Return Instructions Forlines 10(e)(1) through 10(e)(6) in Column D box 60 Then copy this amount to Instructions for Column B: For lines 1 10 you can find an explanation of theseentries in your Sales and Use Tax Return Instructions Instructions for Column C: For lines 1 10 you can find an explanation of theseentries in your Sales and Use Tax Return Instructions Be aware that line 10entries for Column C may result in a credit amount on lines 12 and 13(d) Be sureto transfer the totals in line 12 Column C to line 12(a) of your return Instructions for Column D: For lines 1 10 you can find an explanation of theseentries in your Sales and Use Tax Return Instructions Add Columns A B and Cacross and enter the result in Column D Transfer the totals to your return Instructions for line 10(e): From the Partial State Tax Exemption Worksheet onpage 3 multiply the totals from the TOTAL PARTIAL STATE EXEMPTION line forColumns A B and C by the corresponding rate and enter the results in ColumnA B and C enter the amount on line 10(e) Add Column A B and C enter thatamount in line 10(e) Column D labeled box 61 Transfer box 61 Column Damount to box 61 on the back of your return Instructions for line 12: Subtract line 11 from line 3 for each column Add the Instructions for line 13: Multiply line 12 in Column A by 6 0% Column B by6 0% and Column C by 5 75% and enter the results on line 13 in the respectivecolumns Add the amounts show in Columns A B and C Enter the total inColumn D and on line 13 on the face of the return INSTRUCTIONS FOR PREPARING THE BOE 531 T REV 6 (7 04) SCHEDULE T FOR USE WITH BOE 401 A AND BOE 401 GS RETURNS Multiply the Total Partial State Tax Exemption above for Column A B and C by the Note: Do not enter any amounts in shaded areas Note: See instructions below for lines 10(e)(1) through 10(e)(6) and transfer COLUMN C totals to Note: The amounts entered in Column D also need to be transferred to lines 10(e)(1) through 10 (e)(6) on the back of your return Otherwise simply complete the back of your sales tax return PARTIAL STATE TAX EXEMPTION WORKSHEET PARTIAL STATE TAX EXEMPTION WORKSHEET INSTRUCTIONS PLEASE READ INSTRUCTIONS TRANSACTIONS TRANSACTIONS TOTAL OF Read Instructions below prior to completing the Partial State Tax Exemption Worksheet return Be sure to transfer the totals in line 12 Column C to line 12(a) on your return Schedule T allows you to report transactions that occurred at different state taxrates Transactions must be separated because of the increase or decrease inthe state portion of the sales and use tax rate Schedule T also allows taxpayers to claim credits at the proper state rate whenclaiming a tax recovery deduction on lines 10(a) through 10(d) Include theSchedule T with your return and keep a copy for your records After you havetransferred information from your worksheet to the back of your return you mustcomplete the remaining lines of your return Schedule T and have entries on these lines at different state tax rates SCHEDULE T BOARD OF EQUALIZATIONTAX ADJUSTMENT AND PARTIAL EXEMPTION WORKSHEETS See instructions (on back) to determine if you are required to complete this schedule If STARTING 7/1/04 FROM 7/15/91 to 12/31/00 STATE OF CALIFORNIA STATE TAX EXEMPTION FACTOR 8750 8333 8261 STATE TAX RATE (multiply line 12 by this state tax rate) X 0 06 X 0 06 X 0 0575 TAX ADJUSTMENT WORKSHEET TAX ADJUSTMENT WORKSHEET INSTRUCTIONS the corresponding exemption on the back of your return and 1/1/02 to 6/30/04 FROM 1/1/01 to 12/31/01 COLUMNS A B AND C through 10(e)(6) through 10(e)(6) line for Column A B and C by the corresponding rate and enter the result inColumn A B and C on line 10(e) of the Tax Adjustment Worksheet on page 1 to 12/31/01 Instructions for Column C: For lines 10(e)(1) through 10(e)(6) you can find anexplanation of these entries in your Sales and Use Tax Return Instructions ForCOLUMN C: Enter transactions reported on this schedule that occurred from"TOTAL PARTIAL EXEMPTION " add the entries in Column C lines 10(e)(1) to 7/1/04; except for transactions that occurred between 1/1/01 TOTAL PARTIAL STATE TAX EXEMPTION TRANSACTIONS TRANSACTIONS TOTAL OF TRANSACTIONS TRANSACTIONS YOUR ACCOUNT NO your return )