Form Boe-403-Clw - Use Tax Return Worksheet For Purchases Page 2
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2BOE-403-CLW (BACK) REV. 2 (2-09)
INSTRUCTIONS–USE TAX RETURN WORKSHEET
YOU SHOULD ONLY USE THIS WORKSHEET IF YOU DO NOT HAVE AN ACTIVE ACCOUNT WITH THE BOARD OF EQUALIZATION.
Report transactions on a calendar year basis—for example, purchases made from 1/1/05 through 12/31/05.
The due date for each year is January 31 of the year following the reporting period. For example, 1/31/06 is the due date for
the year 1/1/05 through 12/31/05.
Complete a separate worksheet for each calendar year or portion of a calendar year.
LINE BY LINE INSTRUCTIONS
Column A.
Items Purchased–Provide a general description of the item being reported (for example, mixer, printer,
x-ray machine, printing press, solvents, towels, furnishings, computer software, computer hardware).
Column B.
A/S–If the item purchased is being depreciated, enter A (asset). If the item purchased was expensed,
enter S (supply).
Column C.
Purchase Date–For purchases of single items (for example, x-ray machine, printing press) enter the date
of purchase. For multiple purchases of like items, group them together by month and enter a purchase
date that is the last day of the month. That is, if you make 6 purchases of towels in September 2006, group
these purchases together and use September 30, 2006 as the purchase date. If you made additional
purchases of towels in October 2006, group them separately and use a purchase date of October 31, 2006
for these purchases.
Column D.
Location Used–Enter the city where the purchase was first used. If you made multiple purchases of like
items that have been grouped together, but used in various locations, enter the city where the majority of
the purchases were used for the first time. If the location is different than the mailing address, please
provide the full street address of the location used.
Column E.
Purchase Price–Excluding separately stated charges for shipping by common carrier, enter the purchase
price (cost) for single items being reported (for example, x-ray machine, printing press). For reporting
multiple purchases grouped together, enter the total purchase price of all purchases being grouped.
Column F.
Tax Rate–Enter the tax rate in effect at the time of purchase. If you do not know the sales and use tax rate,
you may call our Taxpayer Information Section at 800-400-7115 or visit our website, for
assistance.
Column G.
Tax–Multiply the tax rate entered in column F by the Purchase Price entered in column E and enter the
result (round to the nearest dollar).
Column H.
Vendor–Enter the name of the vendor from whom you made your purchase.
Lines 1
Enter items purchased.
thru 22.
Line 23.
Enter the amount of tax due from any supplemental worksheet(s) you prepared.
Line 24.
Enter on this line the total tax (the sum of lines 1-23).
Line 25.
Credit for sales tax paid to another state. You are allowed to claim a credit up to the amount of use tax you
owe for sales tax paid to another state on purchases being reported. To support this credit you must attach
a copy of the invoice(s) showing the payment of the sales tax.
Line 26.
Enter the balance of use tax due (line 24 minus line 25).
Line 27.
For payments made after the return worksheet due date, a 10% penalty applies. Multiply line 26 by 0.10
and enter the result on this line (see instructions at the top of this page to determine the due date).
Line 28.
For payments made after the return worksheet due date, one month's interest is due on the tax (line 26
amount) for each month or fraction of a month that payment is late. To assist you in calculating the
correct amount of interest due, an interest calculator is available on the BOE website. To access the
calculator go to and type Interest Rates in the search box, or under Quick Links,
click on Sales & Use Tax, then under General Interest click on Interest Calculator, or type
https://efile.boe.ca.gov/boewebservices/interestCalculation.jsp in the address box of your web browser. If
you prefer, you may call the Taxpayer Information Section at 800-400-7115 for assistance. Enter the
interest due on this line.
Line 29.
Enter the total of lines 26-28.
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