Form Boe-401-Cuts (S1f) - Combined State And Local Consumer Use Tax Return For Vehicle, Mobilehome, Vessel, Or Aircraft Page 3
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3BOE-401-CUTS (S2) REV. 2 (4-13)
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
vessel, or aircraft purchased from a dealer outside of
for the location in which the:
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
subject to the use tax if the property was purchased for
For tax rate information
to go to our website,
click here
use in this state. Residency alone does not determine if
or download a copy of
Publication
71.
tax is due. However, the vehicle, vessel, or aircraft may
You may also contact the Consumer Use Tax Section for
not be subject to tax if several conditions exist.
assistance in determining the correct tax rate.
Documentation satisfactory to the BOE must be
Credit for Sales or Use Tax Paid: Enter the amount of
Line 6.
submitted that verifies the transaction occurred outside of
sales or use tax paid to a licensed dealer, a broker,
California and sufficiently identifies the date, location, and
another state, or the Department of Motor Vehicles. The
use of the property during the entire period required for
amount of credit may not exceed the total of the
the exemption. Revenue Taxation Code section 6248
applicable California state, county, local and district taxes
was amended by Senate Bill 1100 and Assembly Bill
in effect at the time of purchase. The purchase invoice,
1542 to replace the existing “90-Day Test” with a “12-
closing statement, or similar document that confirms the
Month Test” to determine whether the out-of-state
amount and payment of the tax must be submitted to
vehicle was for the purpose of storage,
purchase of a
receive the credit. Foreign sales taxes are not deductible.
use, or other consumption in California and therefore
Net Tax: Subtract line 6 from line 5.
subject to the California use tax (see
Line 7.
Sales and Use
for more information).
Penalty: A penalty of 10% is due if payment is made
Tax Regulation 1620
Line 8.
after the tax due date entered on the return. Multiply line
f. Gift: No tax will apply to property received as a gift.
7 by 10% (.10).
Please note that the gift of ownership equity with the
assumption of a loan is not exempt (refer to Line 1 of
Line 9. Interest: Interest accrues on the tax for each month or
the instructions for further explanation). If you are
fraction thereof after the tax due date. The interest rate
claiming you received the property as a gift, you must
may vary per calendar quarter. Refer to the
Interest Rate
provide a signed statement from the donor verifying no
on the BOE website for assistance in
Calculator
consideration was received. The statement must contain
calculating the amount of interest you owe.
the name, address, and daytime telephone number of the
You may also contact the Consumer Use Tax Section for
donor, and must be signed under penalty of perjury under
assistance.
the laws of the State of California.
Line 10. Total Amount Due and Payable: Add lines 7, 8, and 9
g. Other: Enter other exempt transactions authorized
to determine the total amount due. Please send the
under the Sales and Use Tax Law. Each claim for
completed return, a copy of the bill of sale, or similar
exemption must be clearly explained.
document signed by the seller to support your reported
Purchases of property for resale are not subject to tax
purchase price, and payment on or before the due date
provided no use is made of the property except for
indicated on Line 1.b. of the instructions.
demonstration and display in the course of offering the
Regardless of the method of payment, you must
property for sale. If the property is used for any purpose
complete, date, sign, and mail the return to the
other than or in addition to demonstration or display, such
mailing address identified on the return.
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, or
visit the BOE website at to obtain copies of regulations, forms, publications, and other additional information.
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