Form Boe-401-Cuts (S1f) - Combined State And Local Consumer Use Tax Return For Vehicle, Mobilehome, Vessel, Or Aircraft Page 2
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3BOE-401-CUTS (S1B) REV. 2 (4-13)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
INSTRUCTIONS—COMBINED STATE AND LOCAL CONSUMER USE TAX RETURN
FOR VEHICLE, VESSEL, AIRCRAFT, OR MOBILEHOME PURCHASE
The State Board of Equalization (BOE) administers the Sales and Use Tax Law, the Uniform Local Sales and Use Tax Law, and the
Transactions (Sales) and Use Tax Law of California.
The Information Practices Act of 1977 (effective July 1, 1978) requires the BOE to provide the following information: Section 7054 of the
Revenue and Taxation Code authorizes the BOE to examine the records of any person liable for the use tax and to verify the accuracy of
any return made.
Rounding off is not required. If you round off, do so for all amounts on your return and documents. Round down amounts under 50 cents.
Round up amounts from 50 to 99 cents to the next whole dollar. For example: $1.39 becomes $1.00 and $2.69 becomes $3.00.
Account Number: Enter your BOE account number if
c. Property ID Number:
filing the return for an existing account issued by the
Vehicles: Enter the License Number or VIN.
Consumer Use Tax Section. If you do not have an
Mobilehomes: Enter the DMV License Number, HCD
existing account, please
click here
to register
Decal Number, or Serial Number.
electronically.
Undocumented Vessels: Enter the CF Number or HIN.
Line 1. Total Purchase Price:
Documented Vessels: Enter the U.S. Coast Guard
Vehicles, Vessels, and Aircraft: Total purchase price
Official Number (Doc ID).
includes all components, accessories, federal
manufacturer’s excise taxes, and trade-in allowance.
Aircraft: Enter the Tail Number and Serial Number.
Total purchase p rice al so incl udes cash, the market value
Line 2. Location of Property:
of any property or services given in trade, the acquisition
Vehicles, Undocumented Vessels, and Mobilehomes:
of a partner's interest, and/or the assumption of any loan.
Enter the city and county in which the property is
Attach a copy of the bill of sale or similar document,
registered.
signed by the seller that confirms the total purchase price
and date of delivery.
Documented Vessels: Enter the city and county in
which the vessel is principally stored or moored.
Mobilehomes: The amount subject to use tax on the
transfer of a used mobilehome is the total contract price
Aircraft: Enter the city and county in which the aircraft is
or the retail value as determined by the Kelley Blue Book
principally stored or hangared.
Manufactured H ousing and Mobilehome Guide o r the
Line 3. Exemptions: All claims for exemption or exclusion must
NADA Mobilehome Manufactured Housing Appraisal
be substantiated with evi dence which ide ntifies the
Guide, whichever is lower. The total contract price
property and verifies that an e xemption o r exclusion is
includes, but is not lim ited to, the value of the
applicable. Failure to submit the required evidence will
mobilehome, the assumption of any loans, trade-in value,
result in the denial of your claim. Documentation
in-place location, awning, skirting, carport, patio,
submitted will become part of your file and may be
landscaping, shrubs, unattached furnishings, or other
inspected by you upon written request to the Consumer
items not a part of the mobilehome.
Use Tax Section.
a. Purchase Date: The purchase date of the vehicle,
a. Commercial Deep Sea Fishing: Under certain
vessel, aircraft, or mobilehome (typically the date the
conditions, the p urchase of a ves sel principally used in
property is delivered to the purchaser by the seller).
commercial deep sea fishing outside the territorial waters
b. Tax Due Date:
of this state, may be exempt or excluded from tax (see
Sales and Use Tax Regulation 1594
for more
Vehicles and Mobilehomes: The return must be filed
information).
and tax paid (if applicable) on or before the last day of the
b. Common Carrier (aircraft only): Under certain
month following the month o f purchase.
conditions, aircraft purchased or leased by common
Undocumented Vessels (registered with the
carriers of persons or property for hire may be exempt
Department of Motor Vehicles): The return must be
or excluded from tax (see
Sales and Use Tax
filed and tax paid (if applicable) on or before the last day
Regulation 1593
for more information).
of the month following the month of purchase.
c. Interstate or Foreign Commerce: Under certain
Documented Vessels (registered with the U.S. Coast
conditions, the purchase of a vehicle, vessel or aircraft
Guard) and Aircraft: The return must be filed and tax paid
used in interstate or foreign commerce may be exempt or
(if applicable) by whichever period expires earlier:
excluded from tax (see
Sales and Use Tax Regulation
1.
On or before the last day o f the calendar month
1620
and
Sales and Use Tax Regulation 1594
for more
following the month in which a return form was
information).
mailed or presented to you by the BOE, or
d. Family Transaction:
Section 6285
provides an
2.
The last calendar day of the twelfth month following
exemption from use tax when the person selling the
the month in which the vessel was purchased, if you
property is either the parent, grandparent, grandchild,
did not receive a return from the BOE.
child, or spouse, or, on or after January 1, 2005, the
registered domestic partner (continued on next page)
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