Instructions For Form Boe-401-A - State, Local, And District Sales And Use Tax Return Page 7
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10BOE-401-INST REV. 13 (4-13)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
Line 11, Back Page—Total Nontaxable Transactions
Line 11, back page is your total for Sections A, B, and C. Add the total from each section and enter on line 11 on the
back page. Also enter the total on line 11 on the front of your return.
Lines 11 thru 26—Front Page
Line 11.
This is your total nontaxable transaction(s) carried over from line 11 on the back of your return. This amount will be sub
tracted from the total of your gross sales and purchases to arrive at the amount on which tax is calculated.
Line 12. Transactions Subject to State Tax
Subtract line 11 from line 3. Enter the result on line 12.
Line 13(a). State Tax
Multiply Line 12 by .0625. For a breakdown of the state tax rate see “Detailed Description of the Sales and Use Tax Rate”
located on the BOE website.
Line 13(b). Tax Recovery Adjustment
Enter the amount from Section B, box 13(b) on the back page.
This adjustment is used to account for a change in the state tax rate. Only use this line if you are reporting transaction(s)
that occurred at more than one tax rate in Section B on the back page.
Line 14(a). Transactions Subject to County Tax
Enter the amount from line 12.
Note: If you are claiming Partial Exemptions, you must add box 61 from Section C, back page to line 12 and enter the
result on line 14(a).
Line 14(b). County Tax 1/4 Percent
Multiply line 14(a) by .0025. Enter the result on line 14(b).
Line 15. Adjustments for Local Tax (For sales or purchases for use by an aircraft common carrier)
Complete this line if you sold or purchased property for use by an aircraft common carrier, as described in Regulation
1805, Aircraft Common Carriers.
Adjustment for Purchases/Sales
If you are an aircraft common carrier that purchased qualifying property subject to the 3/4 percent local tax exemption
as provided by Regulation 1805, have not paid any tax reimbursement to your vendor, and have reported the purchase
price of the property as a purchase subject to use tax on line 2 of this return, you will use line 15 to report the adjusted
purchase price of the property that is subject to the 3/4 percent local tax exemption.
If you are a vendor that sold property to an aircraft common carrier that provided you with an exemption certificate as
provided by Regulation 1805, you will use line 15 to report the adjusted sales price of the property that is subject to 3/4
percent local tax exemption.
To calculate your line 15 amount, take all your exempt purchases/sales and multiply them by 0.75. Enter the result on line 15.
Example: If your exempt sales were $1,000, multiply $1,000 by 0.75. The amount you enter on line 15 would be $750.
Please attach a schedule showing the purchase/sale (reported on line 15 on the return) price by county of use. You can
attach your own listing, or you can request a copy of BOE-531-X, Schedule X, Detailed Allocation by County of Sales
Exempt from Combined State and Local Tax, by calling our Taxpayer Information Section.
Please note: If you are also completing a BOE-531-A1, Computation Schedule for District Tax, you will need to adjust
the amount on line A1 by subtracting the .25% that was not exempt from line 15. Regulation 1825, Aircraft Common
Carriers, states that district taxes do not apply to sales of property to air common carriers that are consumed primarily
outside the state. That means the entire amount is exempt. Since line 15 already exempted 75% of your sales/purchase,
you will need to adjust the amount on line A2/A3 by an additional .25%.
Example: Line A1: Enter the amount from line 16.
Line A2/A3: Multiple your exempt transactions to air common carriers by .25 and enter the amount here.
Line A4: Subtract line A2/A3 from line A1. This will now provide for a full 1% exemption as provided in
Regulation 1825.
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