Form Boe-401-Cuts - Combined State And Local Consumer Use Tax Return For Vehicle, Mobilehome, Vessel, Or Aircraft - 2014 Page 3
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3BOE-401-CUTS (S2F) REV. 3 (1-14)
Note: If you are claiming that the transaction is not subject
of the purchaser (as referenced in Family Code section
to tax under a, b, c, d, e, or g above, upon receipt of your
297.5), or the brother or sister if the sale is between two
return, the BOE will mail you a list of the required
minors (under the age of 18) related by blood or adoption,
documentary evidence to support your claim.
of the purchaser. This exemption does not apply if the
seller is engaged in the business of selling similar
Line 4. Purchase price subject to tax: If an exemption is
property. If you are claiming a family exemption, you must
claimed, enter zero (0) on lines 4, 7, and 10. Sign, date,
provide copies of the relevant marriage license, birth or
and send the completed return on or before the due date
adoption certificate, or other documentation that is official
indicated on Line 3 of the instructions. If an exemption is
or verifiable and confirms the qualifying relationship. If the
not claimed, enter the amount from line 1 and proceed
transfer is to a revocable trust, please contact this office
with the instructions.
for further instructions.
Line 5. Use Tax: Multiply the amount on line 4 by the applicable
e. Not Purchased for Use in California: A vehicle,
tax rate. Note: The tax rate should be based on the rate
for the location in which the:
vessel, or aircraft purchased from a dealer outside of
California (including a vehicle, vessel or aircraft
1. vehicle, undocumented vessel, or mobilehome is
purchased from a California dealer and subsequently
registered,
delivered or picked up at a location outside of California
2. documented vessel is principally stored or moored, or
where title is transferred to the purchaser) or from a non-
3. aircraft is principally hangared or tied-down.
dealer either in or outside of California, is generally
For tax rate information
click here
to go to our website.
subject to the use tax if the property was purchased for
use in this state. Residency alone does not determine if
You may also contact the Consumer Use Tax Section for
tax is due. However, the vehicle, vessel, or aircraft may
assistance in determining the correct tax rate.
not be subject to tax if several conditions exist.
Line 6.
Credit for Sales or Use Tax Paid: Enter the amount of
Documentation satisfactory to the BOE must be
sales or use tax paid to a licensed dealer, a broker,
submitted that verifies the transaction occurred outside of
another state, or the Department of Motor Vehicles. The
California and sufficiently identifies the date, location, and
amount of credit may not exceed the total of the
use of the property during the entire period required for
applicable California state, county, local and district taxes
the exemption. Revenue Taxation Code section 6248
in effect at the time of purchase. The purchase invoice,
was amended by Senate Bill 1100 and Assembly Bill
closing statement, or similar document that confirms the
1542 to replace the existing “90-Day Test” with a “12
amount and payment of the tax must be submitted to
Month Test” to determine whether the out-of-state
receive the credit. Foreign sales taxes are not deductible.
purchase of a vehicle was for the purpose of storage,
Line 7.
Net Tax: Subtract line 6 from line 5.
use, or other consumption in California and therefore
subject to the California use tax (see
Sales and Use Tax
Line 8.
Penalty: A penalty of 10% is due if payment is made
Regulation 1620
for more information).
after the tax due date entered on the return. Multiply line
7 by 10% (.10).
f. Gift: No tax will apply to property received as a gift.
Line 9. Interest: Interest accrues on the tax for each month or
Please note that the gift of ownership equity with the
assumption of a loan is not exempt (refer to Line 1 of
fraction thereof after the tax due date. The interest rate
the instructions for further explanation). If you are
may vary per calendar quarter. Refer to the
Interest Rate
claiming you received the property as a gift, you must
Calculator
on the BOE website for assistance in
provide a signed statement from the donor verifying no
calculating the amount of interest you owe.
consideration was received. The statement must contain
You may also contact the Consumer Use Tax Section for
the name, address, and daytime telephone number of the
assistance.
donor, and must be signed under penalty of perjury under
Line 10. Total Amount Due and Payable: Add lines 7, 8, and 9
the laws of the State of California.
to determine the total amount due. Please send the
g. Other: Enter other exempt transactions authorized
completed return, a copy of the bill of sale, or similar
under the Sales and Use Tax Law. Each claim for
document signed by the seller to support your reported
exemption must be clearly explained.
purchase price, and payment on or before the due date
Purchases of property for resale are not subject to tax
indicated on Line 1.b. of the instructions.
provided no use is made of the property except for
Regardless of the method of payment, you must
demonstration and display in the course of offering the
complete, date, sign, and mail the return to the
property for sale. If the property is used for any purpose
mailing address identified on the return.
other than or in addition to demonstration or display, such
as personal or business use, the use tax applies.
If you have any questions or need more information, contact the State Board of Equalization, Consumer Use Tax Section, 450 N
Street, MIC:37, P.O. Box 942879, Sacramento, CA 94279-0037, Fax 1-916-324-2491, Telephone 1-916-445-9524, Espanol 1-916
322-0171. You may also visit the BOE website at to obtain copies of regulations, forms, publications, and other
additional information.
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