Form Boe-401-Ez (S2b) - Instructions - State, Local, And District Sales And Use Tax Return
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1EZ
BOE-401-
(S2B) REV. 19 (7-00)
INSTRUCTIONS - STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN (BOE-401~EZ)
The State Board of Equalization administers the State Sale‘s and Use Tax Law, the Uniform Local Sales and Use Tax Law, and
the Transactions (Sales) and Use Tax Law. The tax rates for these three laws are combined on this return.
This return should include gross sales in any manner related to California business including leases on which you are required
to collect the use tax. Purchases made for your own use on which you are required to pay tax must also be included. This
return must be filed even though you have no tax to report. Failure to file a return may result in revocation of your permit.
Copies of Board regulations, including those mentioned in the instructions below, may be obtained at any State Board of
Equalization office.
Enter total sales in any manner related
Add lines 4 through 9 and
Line 1. Total (Gross) Sales.
Line 10. Total Exempt Transactions.
to California business.
enter the total of exempt transactions on line 10.
Enter the purchase price of
Subtract the amount on line 10 from
Line 11. Taxable Transactions.
Line 2. Purchases Subject to Use Tax.
line 3 and enter the remainder on line 11.
merchandise, equipment, or other tangible personal property which
you purchased without paying California sales or use tax and which
Multiply line 11 by the tax rate
Line 12. Total Sales and Use Tax.
you used for purposes other than resale in the regular course of
printed for your business location. Enter the result on line 12.
business. The purchase may have been made without payment of tax
because you used a resale or other exemption certificate to make the
If your tax payment is made, or your tax return is
Line 13. Penalty.
purchase; you purchased from an out-of-state retailer who did not
filed, after the due date shown at the top of the return. you must pay a
collect California use tax: or you made a purchase from an unlicensed
10% penalty. Multiply line 12 by .10 and enter the result on line 13.
retailer, such as a person making an occasional sale of a vessel or an
Returns and payments must be postmarked or received by the due
aircraft.
date of the return to be considered timely. If the due date falls on a
Enter total of lines 1 and 2.
Line 3. Total.
Saturday, Sunday, or state holiday, returns postmarked or received by
the next business day will be considered timely. If you will be filing
Enter sales to other
Line 4. Sales to Other Retailers for Resale.
your return late, you may qualify for an extension. To request an
sellers from whom you have taken valid resale certificates. (See
extension, you will need to complete form BOE-468, Request for
Regulation
1668.)
Extension of Time to File. You may request a copy of the form by
Enter all sales of food
calling l-800-400-7115. You can also download a copy from our
Line 5. Nontaxable Sales of Food Products.
products for human consumption. Do not enter sales of alcoholic or
website at under “Forms and Publications.”
carbonated beverages, hot prepared food products, meals or food
If your payment is made after the due date shown
Line 14. Interest.
served by you for consumption at your facilities, and food sold for
at the top of your return, you will owe one month’s interest for each
consumption in a place which is subject to an admission charge. (See
month or fraction of a month that payment is delayed after the due
Regulations 1602 and 1603. Vending machine operators should refer
date. The adjusted monthly interest rate is indicated on line 14 of your
to Regulation 1574.)
return. To calculate the interest due, multiply the amount on line 12 by
If you are claiming a deduction for sales of food products by the
the monthly interest rate shown on line 14, then multiply by the
Note:
method, you must maintain a complete analysis of
number of months (or fraction of a month) payment is delayed. Enter
purchase ratio
the amount of line 14.
taxable and nontaxable purchases.
Enter sales included in line 1 that
Add lines 12, 13. and 14.
Line 15. Total Amount Due and Payable.
Line 6. Nontaxable Labor.
Enter the total on line 15.
constitute labor charges for installing or applying property or for
repairs or reconditioning of tangible personal property to refit it for the
To Mail Your Return
use for which it was originally produced. Do not include charges for
fabricating or processing personal property for consumers. (See
Make your check or money order payable to the “State Board of
Regulation
1546.)
Equalization.” Always write your account number on your check or
money order. Mail your return and payment in the envelope provided,
Enter sales to: (1)
Line 7. Sales to the United States Government.
making sure the Board’s address shows through the window.
the United States or its unincorporated agencies and instrumentalities
such as, Treasury, Interior, Agriculture, Defense; (2) any incorporated
Credit Card Payments
agency or instrumentality of the United States wholly owned by either
You can use a Discover/Novus, Mastercard, or American Express
the United States, or by a corporation wholly owned by the United
credit card to pay your taxes. Other cards cannot be accepted.
States; (3) the American Red Cross, its chapters and branches; (4)
incorporated federal instrumentalities not wholly owned by the United
Credit card payments can be made by calling l-888-272-9829 or
States, such as, federal reserve banks, federal credit unions, federal
through our website at under “Electronic Services."
land banks, and federal home loan banks. (See Regulation 1614.)
After authorizing your payment, check the box on your return
indicating you have paid with a credit card.
Be sure to sign and mail
Enter sales
Line 8. Sales in Interstate or Foreign Commerce.
your return.
involving shipments or deliveries from California to points outside this
state that are exempt from tax as interstate or foreign commerce. To
The credit card processing vendor will charge a convenience fee
be exempt, property must be shipped to a point outside this state,
based on the amount charged. This convenience fee is not revenue to
pursuant . the
contract of sale, and delivered by the retailer to such
the Board. For a fee schedule, call our Information Center,
point by means of: (1) facilities operated by the retailer: (2) delivery by
l-800-400-7115, or check our website.
the retailer to a carrier for shipment to a consignee at such a point: or
(3) delivery by the retailer to a customs broker or forwarding agent for
You cannot pay by credit card if you are required to pay taxes
Note:
shipment outside this state. (See Regulation 1620.)
by electronic funds transfer (EFT). Credit cards may not be used to
pay a tax liability for which you have been billed.
Enter sales tax reimbursement or use tax collected
Line 9. Sales Tax.
from customers if those taxes were included in the amount shown on
our Information Center at l-800-400-7115.
General questlons: Call
line 1. (See Regulation 1700.)
If you have exempt transactions other than the ones listed that
Notes:
occurred during the reporting period, you should contact your local
Board office for a form that can be used to report those deductions.
Do not use this form.
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