Form Boe-401-Ez - Short Form - Sales And Use Tax Return (Page 2 of 2) in pdf

BOE-401-

(BACK) REV. 33 (4-13)

INSTRUCTIONS - STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN (BOE-401-EZ)

eFiling. You can eFile your return. When you eFile you can pay by credit card, paper check, or electronic check (ACH Debit).

For more information, go to

Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your taxes.

Other credit cards cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card payments can be

made by calling 1-855-292-8931 or through our website at . Be sure to sign and mail your return.

Line 1. Total (Gross) Sales. Report all sales related to your California

Note: Do not use this form if you have tax recovery deductions such as

business (include all manner of sales).

Bad Debts on Taxable Sales, Returned Taxable Merchandise, Cash

Discounts on Taxable Sales or Cost of Tax Paid Purchases Resold Prior

Line 2. Purchases Subject to Use Tax. Enter the purchase price of

to Use. Also, this form should not be used if you have sales eligible for a

merchandise, equipment, or other tangible personal property which

Partial State Tax Exemption. If you have such transactions to report, you

you purchased without paying California sales or use tax and which

should contact your local Board of Equalization (BOE) office for the

you used for purposes other than resale in the regular course of

correct form.

business. The purchase may have been made without payment of tax

because you used a resale or other exemption certificate to make the

Line 11. Total Exempt Transactions. Add lines 4 through 10 and enter

purchase; you purchased from an out-of-state retailer who did not

the total amount of exempt transactions on line 11.

collect California use tax; or you made a purchase from an unlicensed

Line 12. Taxable Transactions. Subtract the amount on line 11 from

retailer, such as a person making an occasional sale of a vessel or an

line 3 and enter the remainder on line 12.

aircraft.

Line 3. Total. Enter total of lines 1 and 2.

Line 13. Total Sales and Use Tax. Multiply line 12 by the tax rate

printed for your business location. Enter the result on line 13.

Line 4. Sales to Other Retailers for Resale. Enter sales to other

sellers from whom you have taken valid resale certificates

(see

Line 14. Tax Prepayments. Complete this line only if you are required to

Regulation 1668).

make tax prepayments. (Businesses with average monthly taxable

transactions of $17,000 or more must make prepayments, once notified

Line 5. Nontaxable Sales of Food Products. Enter all sales of food

by the BOE.) Enter the prepayment amounts in the proper boxes. This

products for human consumption. Do not enter sales of alcoholic or

credit is limited to the amount of tax prepaid and should not include

carbonated beverages, hot prepared food products, meals or food

penalty charges reported with your prepayments. Add the first

served by you for consumption at your facilities or food sold for

prepayment and the second prepayment. Enter the total on line 14.

consumption in a place which is subject to an admission charge

(see

Regulations 1602 and 1603. Vending machine operators should refer

Line 15. Remaining Tax. Subtract line 14 from line 13 and enter the

to Regulation 1574).

result on line 15.

Note: If you are claiming a deduction for sales of food products by the

purchase ratio method, you must maintain a complete analysis of

Line 16. Penalty. If your tax payment is made, or your tax return is filed,

taxable and nontaxable purchases.

after the due date shown at the top of the return, you must pay a 10

percent penalty. Multiply line 15 by .10 and enter the result on line 16.

Line 6. Nontaxable Labor. Enter sales included in line 1 that

constitute labor charges for installing or applying property or for

Returns and payments must be postmarked or received by the due date

repairs or reconditioning of tangible personal property to refit it for the

of the return to be considered timely. If the due date falls on a Saturday,

use for which it was originally produced. Do not include charges for

Sunday, or state holiday, returns postmarked or received by the next

fabricating or processing personal property for consumers

(see

business day will be considered timely. If you will be filing your return late,

Regulation 1546).

you may qualify for an extension. A request for an extension of time to file

Line 7. Sales to the United States Government. Enter sales to: (1)

a tax return may be submitted using the "Online Relief Requests" service

the United States or its unincorporated agencies and instrumentalities

available on our website at

under "eServices."

such as, Treasury, Interior, Agriculture, Defense; (2) any incorporated

agency or instrumentality of the United States wholly owned by either

Line 17. Interest. If your payment is made after the due date shown at

the United States, or by a corporation wholly owned by the United

the top of your return, you will owe one month's interest for each month

States; (3) the American Red Cross, its chapters and branches; (4)

or fraction of a month that payment is delayed after the due date. The

incorporated federal instrumentalities not wholly owned by the United

adjusted monthly interest rate is indicated on line 17 of your return. To

States, such as, federal reserve banks, federal credit unions, federal

calculate the interest due, multiply the amount on line 15 by the monthly

land banks, and federal home loan banks (see Regulation 1614).

interest rate shown on line 17, then multiply this total by the number of

months or fraction of a month payment is delayed. Enter the amount on

Line 8. Sales in Interstate or Foreign Commerce. Enter sales

line 17.

involving shipments or deliveries from California to points outside this

state that are exempt from tax as interstate or foreign commerce. To

Line 18. Total Amount Due and Payable. Add lines 15, 16, and 17. Enter

be exempt, property must be shipped outside this state, pursuant to

the total on line 18.

the contract of sale, and delivered by the retailer by means of: (1)

facilities operated by the retailer; (2) delivery by the retailer to a carrier

Sign and Mail Your Return

for shipment to a consignee at such a point; or (3) delivery by the

Make your check or money order payable to the "State Board of

retailer to a customs broker or forwarding agent for shipment outside

Equalization." Always write your account number on your check or money

this state (see Regulation 1620).

order. Mail your return and payment in the envelope provided, making

sure the BOE's address shows through the window.

Line 9. Sales Tax. Enter sales tax reimbursement or use tax collected

from customers if those taxes were included in the amount shown on

General Questions: You may download copies of forms, publications,

line 1 (see Regulation 1700).

and regulations from our website at

or call our Taxpayer

Information Section at 1-800-400-7115 (TTY:711). Customer service

Line 10. Other Deductions. Enter the amount of all other deductions

representatives are available weekdays from 8:00 a.m. to 5:00 p.m.

not listed on lines 4 through 9. Each deduction must be clearly

(Pacific time), except state holidays.

explained. For more information, see publication 61,

Sales and Use

Tax: Exemptions and Exclusions.

Form Boe-401-Ez - Short Form - Sales And Use Tax Return Page 2

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