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credit to all its members or claim a portion on

• Enter only purchases made during the year

Mono ................ 7.25%

Tuolumne

............ 7.25%

Monterey

......... 7.25%

Ventura ................. 7.25%

line 8 (not to exceed the total tax and fee due) and

that corresponds with the tax return the

Napa ................. 7.75%

Yolo

..................... 7.25%

allocate the remaining portion to all its members.

partnership is filing.

Nevada

............. 7.375%

Yuba ..................... 7.25%

If the LLC claims any of the amount withheld, be

Note: Do not report the following on the

sure to attach the Form 592-B or Form 594,

1. The tax rate in the county of Fresno prior to April

partnership's income tax return:

showing that the LLC was withheld upon, to the

1, 2005, was 7.875%.

• Vehicles, vessels, and trailers that must be

front lower portion of the LLC return. The LLC

2. The tax rate in the county of Madera prior to

registered with the Department of Motor

October 1, 2005 was 7.75%.

must file Forms 592 and 592-B to allocate any

Vehicles.

3. The tax rate in the county of Marin prior to April

remaining withholding credit to its members. For

• Mobile homes or commercial coaches that

1, 2005 was 7.25%.

additional information, get FTB Pub. 1017,

must be registered annually as required by the

4. The tax rate in the county of Mariposa prior to

Nonresident Withholding Partnership Guidelines.

Health and Safety Code.

April 1, 2005, was 7.25%.

Line 13 – Use Tax

• Vessels documented with the U.S. Coast

5. The tax rate in the county of Sonoma prior to

As explained on page 9, the LLC may owe

Guard.

April 1, 2005, was 7.50%.

California use tax on purchases from out-of-state

6. Many cities in California impose a district tax,

• Aircraft.

sellers (for example, purchases made by

which results in a higher sales and use tax rate

• Leases of machinery, equipment, vehicles,

telephone, over the Internet, by mail, or in

than in other parts of the county. If you are

and other tangible personal property.

person).If the LLC has questions on whether a

reporting an item that was purchased for use in

Worksheet, Line 2, Sales and Use Tax Rate

purchase is taxable, visit the State Board of

any of the following cities, please use the

Equalization's Website at , or

• Enter the decimal equivalent of the sales and

appropriate tax rates for those areas. The

call their Information Center at (800) 400-7115 or

following tax rates apply within the city limits of

use tax rate applicable to the place in

TTY/TDD (800) 735-2929.

the listed community.

California where the property is used, stored,

or otherwise consumed. For example, the

County

City

Citywide Rate

The LLC may report use tax on its LLC Return of

decimal equivalent of 7.25% is 0.0725, and

Contra Costa

Richmond

8.75%

Income instead of filing a use tax return with the

the decimal equivalent of 7.375% is 0.07375.

(effective 4/01/2005)

California State Board of Equalization. To report

El Dorado ........ Placerville .................................. 7.50%

• If the partnership does not know the

use tax on the LLC tax return, complete the Use

El Dorado ........ South Lake Tahoe ..................... 7.75%

applicable rate, see the table below, “Sales

Tax Worksheet below.

(effective 4/01/2005)

and Use Tax Rates by County.” If the

Fresno ............. Clovis ..................................... 8.275%

If the LLC owes use tax but chooses not to report

partnership has questions regarding the use

(effective 4/01/2005)

it on its Return of Income, the LLC must report

tax rate in effect in the partnership's area,

Humboldt ........ Trinidad ..................................... 8.25%

and pay the tax to the State Board of Equalization.

visit the State Board of Equalization's Website

Imperial ........... Calexico ..................................... 8.25%

To do so, download a copy of Publication 79-B,

at or call their Information

Lake ................ Clearlake ................................... 7.75%

California Use Tax, from . The

Center at (800) 400-7115 or TTY/TDD (800)

Lake ................ Lakeport .................................... 7.75%

LLC can also request a copy by calling their

(effective 4/01/2005)

735-2929.

Information Center.

Los Angeles .... Avalon ....................................... 8.75%

Worksheet, Line 4, Credit for Tax Paid to

Mendocino ...... Fort Bragg ................................. 7.75%

Failure to report and pay the use tax due may

Another State

Mendocino ...... Point Arena ............................... 7.75%

result in the assessment of penalties.

Mendocino ...... Ukiah ......................................... 7.75%

• This is a credit for tax paid to other states.

Note: Businesses that have a California seller's

(effective 10/01/2005)

The partnership cannot claim a credit greater

permit must continue to report business

Mendocino ...... Willits ........................................ 7.75%

than the amount of tax that would have been

purchases subject to use tax on their sales and

Merced ............ Los Banos ................................. 7.75%

due if the purchase had been made in

(effective 4/01/2005)

use tax returns.

California. For example, if the partnership paid

Monterey ......... Sand City ................................... 7.75%

$8.00 sales tax to another state for a

Use Tax Worksheet

(effective 4/01/2005)

purchase, and would have paid $6.00 in

Round all amounts to the nearest whole dollar.

Nevada ............ Town of Truckee ..................... 7.875%

California, the partnership can claim a credit

San Benito ....... San Juan Bautista ..................... 8.00%

1. Enter purchases from

(effective 4/01/2005)

of only $6.00 for that purchase.

out-of-state sellers

San Bernardino Montclair ................................... 8.00%

made without payment of

Sales and Use Tax Rates by County

(effective 4/01/2005)

California sales/use tax.” See

(includes state, local, and district taxes)

San Diego ........ El Cajon ..................................... 8.25%

worksheet instructions . . . . . . . $ ________.00

As of December 31, 2005

(effective 4/01/2005)

2. Enter the decimal equivalent of

San Joaquin .... Stockton .................................... 8.00%

County

Rate

County

Rate

the applicable sales and use tax

(effective 4/01/2005)

Alameda ............ 8.75%

Orange ................. 7.75%

rate. See worksheet

Santa Cruz ....... Capitola ..................................... 8.25%

Alpine ............... 7.25%

Placer ................... 7.25%

instructions . . . . . . . . . . . . . . . .

________

(effective 4/01/2005)

Amador ............. 7.25%

Plumas ................. 7.25%

3. Multiply line 1 by the tax rate

Santa Cruz ....... Santa Cruz ................................. 8.25%

Butte ................. 7.25%

Riverside .............. 7.75%

on line 2. Enter result here . . . . . $ ________.00

Sonoma ........... Sebastopol ................................ 8.00%

Calaveras .......... 7.25%

Sacramento .......... 7.75%

(effective 4/01/2005)

4. Enter any sales or use tax paid to

Colusa ............... 7.25%

San Benito

........... 7.25%

Sonoma ........... Santa Rosa ................................ 8.00%

another state for purchases

Contra Costa

.... 8.25%

San Bernardino

.... 7.75%

(effective 4/01/2005)

included on line 1. See

Del Norte ........... 7.25%

San Diego

............ 7.75%

Tulare .............. Farmersville ............................... 7.75%

worksheet instructions . . . . . . . $ ________.00

El Dorado

......... 7.25%

San Francisco ....... 8.50%

(effective 4/01/2005)

5. Total Use Tax Due. Subtract

Fresno

1,6

............ 7.975%

San Joaquin

........ 7.75%

Tulare .............. Visalia ........................................ 7.50%

line 4 from line 3. Enter the

Glenn ................ 7.25%

San Luis Obispo ... 7.25%

Tuolumne ........ Sonora ...................................... 7.75%

amount here and on line 13.

Humboldt

......... 7.25%

San Mateo ............ 8.25%

Yolo ................. Davis ......................................... 7.75%

If the amountis less than zero,

Yolo ................. West Sacramento ...................... 7.75%

Imperial

........... 7.75%

Santa Barbara ....... 7.75%

enter -0- . . . . . . . . . . . . . . . . . . $ ________.00

Yolo ................. Woodland .................................. 7.75%

Inyo .................. 7.75%

Santa Clara ........... 8.25%

Kern .................. 7.25%

Santa Cruz

........... 8.00%

Worksheet, Line 1, Purchases Subject to Use

a) The tax rate in Richmond prior to April 1, 2005,

Kings ................ 7.25%

Shasta .................. 7.25%

was 8.25%.

Tax

Lake

................. 7.25%

Sierra ................... 7.25%

b) The tax rate in South Lake Tahoe prior to April 1,

• Report items that would have been taxable in

Lassen .............. 7.25%

Siskiyou ............... 7.25%

2005, was 7.25%.

a California store, such as office equipment

Los Angeles

..... 8.25%

Solano ................ 7.375%

c) The tax rate in Clovis prior to April 1, 2005, was

and supplies.

Madera

............ 7.25%

Sonoma

5,6

............. 7.75%

8.175%.

• Include handling charges.

Marin

............... 7.75%

Stanislaus ........... 7.375%

d) The tax rate in Lakeport prior to April 1, 2005, was

• Do not include any other state's sales or use

Mariposa

.......... 7.75%

Sutter ................... 7.25%

7.25%.

tax paid on the purchases.

Mendocino

....... 7.25%

Tehama ................. 7.25%

e) The tax rate in Ukiah prior to October 1, 2005, was

Merced

............ 7.25%

Trinity ................... 7.25%

7.25%.

Modoc .............. 7.25%

Tulare

.................. 7.25%

(continued on next page)

Form 568 Booklet 2005

Page 11

Instructions For Form 568 - Limited Liability Company Return Of Income - State Of California Franchise Tax Board - 2005 Page 11

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