Form Boe-403-Clw - In-State Service Use Tax Return Worksheet Page 2

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BOE-403-CLW (BACK) REV. 3 (5-13)

INSTRUCTIONS FOR COMPLETING THE IN-STATE SERVICE USE TAX WORKSHEET

Report transactions on a calendar year basis. Complete a separate worksheet for each calendar year or portion of a calendar year. If additional pages are needed, you may

Note:

attach them to this worksheet.

Item Purchased–Provide a general description of the tangible item(s) being reported (for example, mixer, printer, x-ray machine, printing press, solvents, towels, furnishings,

Column A

computer hardware).

A/S–Enter A (asset) if the item purchased is being depreciated. Enter S (supply) if the item purchased was expensed.

Column B

Purchase Date–Enter the date of purchase of the item(s) purchased.

Column C

Location Used–Enter the city where the item or items purchased were first used. If the location is different than the mailing address, please provide the full street address of the

Column D

location used.

Purchase Price–Excluding separately stated charges for shipping by common carrier, enter the purchase price (cost) of the item(s) being reported.

Column E

Tax Rate–Enter the sales and use tax rate in effect at the time of purchase for the location in Column D. If you do not know the sales and use tax rate, you may call our Taxpayer

Column F

Information Section at 1-800-400-7115 for assistance or consult publication 71, California City and County Sales and Use Tax Rates at .

Tax–Multiply the tax rate entered in column F by the Purchase Price entered in column E and enter the result (round to the nearest dollar).

Column G

Vendor Contact Information–Enter the name, address, and phone number of the vendor from whom you made your purchase.

Column H

Enter items purchased.

Lines 1 thru 6

Enter the amount of purchases (column E) and the amount of tax (column G) due from any supplemental worksheet(s) you prepared.

Line 7

Enter the sum of lines 1-7 for the amount of purchases (column E) and the amount of tax (column G).

Line 8

Enter sales or use tax paid to another state on purchases being reported. You are allowed to claim a credit up to the amount of use tax you owe for sales or use tax paid to

Line 9

another state on purchases being reported. To support this credit, you must attach a copy of the invoice(s) showing the payment of the sales or use tax.

Enter the balance of use tax due (line 8 minus line 9).

Line 10

For payments made after the return worksheet due date, a 10% penalty applies. Multiply line 10 by 0.10 and enter the result on this line.

Line 11

Line 12

Enter the interest due. For payments made after the return worksheet due date, one month's interest is due on the tax (line 10 amount) for each month or fraction of a month that

payment is late. To assist you in calculating the correct amount of interest due, an interest calculator is available on the BOE website. To access the calculator go to

and type Interest Calculator in the search box, or type https://efile.boe.ca.gov/boewebservices/interestCalculation.jsp in the address box of your web browser.

If you prefer, you may call the Taxpayer Information Section at 1-800-400-7115 for assistance.

Enter the total of lines 10-12.

Line 13