BOE-401-CUTS (S1F) REV. 3 (1-14)
STATE OF CALIFORNIA
COMBINED STATE AND LOCAL CONSUMER USE TAX RETURN
BOARD OF EQUALIZATION
FOR VEHICLE, MOBILEHOME, VESSEL, OR AIRCRAFT
BOE USE ONLY
NAME
M a i l t o :
Receipt Number:
ADDRESS
_______________
_______________
S T A T E B O A R D O F E Q U A L I Z A T I O N
C O N S U M E R U S E T A X S E C T I O N , M I C : 3 7
Received Date:
CITY
STATE
ZIP
P O B O X 9 4 2 8 7 9
_______________
_______________
S A C R A M E N T O , C A 9 4 2 7 9 - 8 0 7 4
Postmark Date:
ACCOUNT NUMBER (see instructions)
_______________
_______________
Please read the instructions before preparing.
.
If you have any questions, call the Consumer Use Tax Section at 1-916-445-9524
Check off the appropriate box:
VEHICLE
MOBILEHOME
VESSEL
AIRCRAFT
(CSA)
(CSA)
(CSB)
(CSP)
1.
TOTAL PURCHASE PRICE
$
1.
(Attach a copy of the bill of sale or similar document that confirms the total purchase price.)
a.
PURCHASE DATE (see instructions)
b.
TAX DUE DATE (see instructions)
c.
PROPERTY ID NUMBER (see instructions)
2.
LOCATION OF PROPERTY (City, County—see instructions)
3.
EXEMPTIONS AND EXCLUSIONS (If you wish to file a claim that the transaction is not subject to use
tax, please check the applicable box. Only one box may be checked. See the instructions for more
information.)
36
37
a.
Commercial Deep Sea Fishing
b.
Common Carrier (aircraft only)
ONLY ONE
41
42
EXEMPTION
c.
Interstate and Foreign Commerce
d.
Family Transaction
BOX MAY BE
43
44
CHECKED
e.
Not Purchased for Use in California
f.
Gift
45
g.
Other (attach explanation)
[
4.
PURCHASE PRICE SUBJECT TO TAX
If an exemption or exclusion has been claimed, enter
$
4.
]
zero (0) on lines 4, 7, and 10—see instructions
$
5.
AMOUNT OF USE TAX (Multiply line 4 by the applicable tax rate—see instructions)
5.
$
6.
CREDIT FOR SALES OR USE TAX PAID (Documentation required—see instructions)
6.
$
7.
NET TAX (Subtract line 6 from line 5)
7.
$
8.
PENALTY [If payment is made after the tax due date, multiply the amount on line 7 by 10% (.10)]
8.
9.
INTEREST (Interest accrues for each month or fraction thereof after the tax due date—see
$
9.
instructions on how to calculate interest)
$
10. TOTAL AMOUNT DUE AND PAYABLE (Add lines 7, 8, and 9)
10.
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my
knowledge and belief is a true, correct, and complete return. I understand this return will be reviewed by the State Board of Equalization
(BOE) and is subject to verification.
YOUR SIGNATURE AND TITLE
BUSINESS TELEPHONE
RESIDENCE TELEPHONE
DATE
(
)
(
)
PAID PREPARER’S NAME
PAID PREPARER’S FEIN OR SSN
PAID PREPARER’S
USE ONLY
FIRM’S NAME (or yours if self-employed)
BUSINESS ADDRESS
PAYMENT METHODS:
Check or Money Order: Payable to the “State Board of Equalization.” Always write your account number on your check or money order. Make a
copy for your records.
Online Payment: Make an online payment by visiting our website at Click on the “Make a Payment” tab and select the “Make an
Online Payment” option. Login with your User ID or with the Express Login Code and Account Number referenced above.*
Credit Card: Make a payment by credit card on our website by clicking on the “Make a Payment” tab and selecting the “Pay by Credit Card” option or
by calling 1-855-292-8931. You will receive a Payment Confirmation Number when the transaction is completed.*
If you paid online, check here [
]
If you paid by credit card, enter your Payment Confirmation Number here: _______________________________________
* Regardless of the payment method selected, you must complete, date, sign, and mail this return to the address identified above.
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