Form CDTFA-401-A "State, Local, and District Sales and Use Tax Return" - California

What Is Form CDTFA-401-A?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on July 1, 2021;
  • The latest edition provided by the California Department of Tax and Fee Administration;
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CDTFA-401-A (S1F) REV. 118 (5-21)
STATE OF CALIFORNIA
STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
EFF
YOUR ACCOUNT NUMBER
PM
CALIFORNIA DEPARTMENT OF
READ INSTRUCTIONS
BEFORE PREPARING
TAX AND FEE ADMINISTRATION
A
PO BOX 942879
SACRAMENTO CA 94279-8062
  Please check this box if this filing represents an AMENDED RETURN.
ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (CDTFA-401-INST)
ARE AVAILABLE AT
WWW.CDTFA.CA.GOV
OR BY CALLING 1-800-400-7115 (CRS:711).
Total sales
1
1
$
.00
Purchases subject to use tax
2
2
.00
Total (add line 1 and 2)
3
3
.00
IF YOU HAVE DEDUCTIONS, FILL OUT SECTIONS A AND B ON PAGE 2 OF THIS RETURN.
IF YOU HAVE NO DEDUCTIONS, ENTER “0” ON LINE 11 AND PROCEED TO LINE 12.
Total nontaxable transactions reported (enter the total from Section B, line 6)
11
11
.00
Transactions subject to tax (subtract line 11 from line 3)
12
12
.00
State tax 6.00 percent (multiply line 12 by 0.0600)
13
13
.00
County tax 1/4 percent (multiply line 12 by 0.0025)
14
14
.00
Local tax 1 percent (multiply line 12 by 0.01; additional schedules may apply — see
15
15
.00
line 15 instructions)
District tax (you must complete CDTFA-531-A2, Schedule A2, if you are engaged in
16
16
.00
business in a transaction and use tax district)
Total state, county, local, and district tax (add lines 13, 14, 15, and 16)
17
17
.00
Excess tax collected (enter excess tax collected, if any)
18
18
.00
Total tax amount (add line 17 and 18)
19
19
.00
Credit for current period partial tax exemptions (enter the total from Section D, line 6)
20a
20a
.00
Credit for prior period tax recovery (enter the Total Prior Period Tax Recovery Amount
20b
20b
.00
from CDTFA-531-Q)
Credit for tax paid to other state(s) (enter the credit as calculated from CDTFA-531-P)
20c
20c
.00
(CDTFA-531-X
is required to claim
Credit for aircraft common carrier partial exemption
20d
20d
.00
this credit)
Total credit (add lines 20a, 20b, 20c, and 20d)
20e
20e
.00
Net tax (subtract line 20e from line 19)
21
21
.00
1st prepayment (tax only)
2nd prepayment (tax only)
Less tax prepayments
$
$
22
22
.00
(see line 22 instructions)
  No taxable transactions
  No taxable transactions
Net Tax Less Prepayments (subtract line 22 from line 21)
23
23
.00
Sales tax paid to DMV (enter the total amount from column C from CDTFA-531-MV)
24
24
.00
Remaining tax (subtract line 24 from line 23)
25
25
.00
PENALTY (multiply line 23 by 10 percent [0.10] if payment made,
PENALTY
26
26
.00
or your tax return is filed after the due date shown above)
Penalty paid to DMV for late payments of sales tax (enter the total amount from
27
27
.00
column D from CDTFA-531-MV)
PENALTY due (subtract line 27 from line 26. If line 28 is less than 0, enter 0)
28
28
.00
INTEREST: One month’s interest is due on tax for each month or
fraction of a month that payment is delayed after the due date. The
INTEREST
29
29
.00
adjusted monthly interest rate is
INTEREST RATE CALCULATOR
TOTAL AMOUNT DUE AND PAYABLE (add lines 25, 28, and 29)
30
30
$
.00
Sales at state-designated fairgrounds (see instructions)
31
31
$
.00
CDTFA-401-A (S1F) REV. 118 (5-21)
STATE OF CALIFORNIA
STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
EFF
YOUR ACCOUNT NUMBER
PM
CALIFORNIA DEPARTMENT OF
READ INSTRUCTIONS
BEFORE PREPARING
TAX AND FEE ADMINISTRATION
A
PO BOX 942879
SACRAMENTO CA 94279-8062
  Please check this box if this filing represents an AMENDED RETURN.
ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (CDTFA-401-INST)
ARE AVAILABLE AT
WWW.CDTFA.CA.GOV
OR BY CALLING 1-800-400-7115 (CRS:711).
Total sales
1
1
$
.00
Purchases subject to use tax
2
2
.00
Total (add line 1 and 2)
3
3
.00
IF YOU HAVE DEDUCTIONS, FILL OUT SECTIONS A AND B ON PAGE 2 OF THIS RETURN.
IF YOU HAVE NO DEDUCTIONS, ENTER “0” ON LINE 11 AND PROCEED TO LINE 12.
Total nontaxable transactions reported (enter the total from Section B, line 6)
11
11
.00
Transactions subject to tax (subtract line 11 from line 3)
12
12
.00
State tax 6.00 percent (multiply line 12 by 0.0600)
13
13
.00
County tax 1/4 percent (multiply line 12 by 0.0025)
14
14
.00
Local tax 1 percent (multiply line 12 by 0.01; additional schedules may apply — see
15
15
.00
line 15 instructions)
District tax (you must complete CDTFA-531-A2, Schedule A2, if you are engaged in
16
16
.00
business in a transaction and use tax district)
Total state, county, local, and district tax (add lines 13, 14, 15, and 16)
17
17
.00
Excess tax collected (enter excess tax collected, if any)
18
18
.00
Total tax amount (add line 17 and 18)
19
19
.00
Credit for current period partial tax exemptions (enter the total from Section D, line 6)
20a
20a
.00
Credit for prior period tax recovery (enter the Total Prior Period Tax Recovery Amount
20b
20b
.00
from CDTFA-531-Q)
Credit for tax paid to other state(s) (enter the credit as calculated from CDTFA-531-P)
20c
20c
.00
(CDTFA-531-X
is required to claim
Credit for aircraft common carrier partial exemption
20d
20d
.00
this credit)
Total credit (add lines 20a, 20b, 20c, and 20d)
20e
20e
.00
Net tax (subtract line 20e from line 19)
21
21
.00
1st prepayment (tax only)
2nd prepayment (tax only)
Less tax prepayments
$
$
22
22
.00
(see line 22 instructions)
  No taxable transactions
  No taxable transactions
Net Tax Less Prepayments (subtract line 22 from line 21)
23
23
.00
Sales tax paid to DMV (enter the total amount from column C from CDTFA-531-MV)
24
24
.00
Remaining tax (subtract line 24 from line 23)
25
25
.00
PENALTY (multiply line 23 by 10 percent [0.10] if payment made,
PENALTY
26
26
.00
or your tax return is filed after the due date shown above)
Penalty paid to DMV for late payments of sales tax (enter the total amount from
27
27
.00
column D from CDTFA-531-MV)
PENALTY due (subtract line 27 from line 26. If line 28 is less than 0, enter 0)
28
28
.00
INTEREST: One month’s interest is due on tax for each month or
fraction of a month that payment is delayed after the due date. The
INTEREST
29
29
.00
adjusted monthly interest rate is
INTEREST RATE CALCULATOR
TOTAL AMOUNT DUE AND PAYABLE (add lines 25, 28, and 29)
30
30
$
.00
Sales at state-designated fairgrounds (see instructions)
31
31
$
.00
CDTFA-401-A (S1B) REV. 118 (5-21)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
I hereby certify that this return, including any accompanying schedules and statements, has been examined by me
and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
DATE
EMAIL ADDRESS
TELEPHONE
PAID PREPARER’S NAME
PAID PREPARER’S TELEPHONE NUMBER
PAID PREPARER’S
USE ONLY
Make check or money order payable to California Department of Tax and Fee Administration.
Write your account number on your check or money order. Make a copy of this document for your records.
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-8062
CDTFA-401-A (S2) REV. 118 (5-21)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN
YOUR ACCOUNT NUMBER
REPORTING PERIOD
SECTION A. Nontaxable Sales (deductions)
Sales to other retailers for purposes of resale
4
32
$
.00
Nontaxable sales of food products
5
33
.00
Nontaxable labor (repair and installation)
6
34
.00
Sales to the United States government
7
35
.00
Sales in interstate or foreign commerce
8
36
.00
Sales tax included on line 1 (if any)
9
37
.00
Other (clearly explain)
10
38
.00
Total Section A (add lines 4 through 10)
11
39
$
.00
SECTION B. Current Period Tax Recoveries and Deductions The amount reported is for the current period only.
The original transaction needs to be included in line 1 on page 1. (To claim a credit for all other prior period tax
recovery items, complete CDTFA-531-Q, Schedule Q – Tax Recovery.)
Bad debt losses on taxable sales
1
40
$
.00
Cost of tax-paid purchases resold prior to use
2
41
.00
Returned taxable merchandise
3
42
.00
Cash discounts on taxable sales (see instructions on how to calculate this deduction)
4
43
.00
Total Section B (add lines 1 through 4)
5
44
.00
Total nontaxable transactions (add the total from Section A, line 11, and Section B,
6
45
$
.00
line 5, and enter total here and on page 1, line 11)
SECTION C. Current Period Partial Tax Exemptions at .05 Partial Exemption Rate (do not include partial
exemptions in Section A, line 11)
Teleproduction equipment
1
46
$
.00
Farm equipment and machinery
2
47
.00
Diesel fuel used in farming and food processing
3
48
.00
Timber harvesting equipment and machinery
4
49
.00
Racehorse breeding stock
5
50
.00
Subtotal Section C (add lines 1 through 5)
6
51
.00
Partial exemption rate
.05
7
52
Total Section C (multiply line 6 by line 7)
8
53
$
.00
SECTION D. Current Period Partial Tax Exemptions at .039375 Partial Exemption Rate (do not include partial
exemptions in Section A, line 11)
Manufacturing and research & development equipment
1
54
$
.00
Zero-emission transit bus
2
55
.00
Subtotal Section D (add line 1 and 2)
3
56
.00
Partial exemption rate
.039375
4
57
Total Section D (multiply line 3 by line 4)
5
58
$
.00
Total Current Period Partial Exemptions (add the total from Section C, line 8 and
6
59
$
.00
Section D, line 5, and enter here and on page 1, line 20a)
CDTFA-531-A2 (S1F) REV. 40 (7-21)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
DUE ON OR BEFORE
YOUR ACCOUNT NUMBER
ENTER amount from line 12 on
CDTFA-401-A
or CDTFA-401-GS, or from line 1 on
A1
$
.00
CDTFA-401-E
A2/A3 ENTER all transactions subject to only the state rate of 7.25% (see instructions)
.00
SUBTRACT line A2/A3 from line A1
A4
$
.00
(Allocate this amount to the correct district tax areas in column A5.)
PLEASE READ THE INSTRUCTIONS ON PAGE 11 BEFORE COMPLETING THIS SCHEDULE
A6/A7
A5
A8
A9
A10
ADD ( + ) /
DISTRICT TAX AREAS
ALLOCATE LINE A4 TO
TAXABLE AMOUNT
TAX
DISTRICT TAX DUE
DEDUCT ( - )
CORRECT DISTRICT(S)
A5 plus/minus A6/A7
RATE
Multiply A8 by A9
ADJUSTMENTS
ALAMEDA COUNTY
(Exp. 6-30-21) 378
Discontinued
.02
$ .00
ALAMEDA COUNTY
(Eff. 7-1-21) 927
.03
.00
City of Alameda
(Exp. 6-30-21) 648
Discontinued
.025
.00
City of Alameda
(Eff. 7-1-21) 928
.035
.00
(Exp. 6-30-21) 429
Discontinued
.025
City of Albany
.00
City of Albany
(Eff. 7-1-21) 929
.035
.00
City of Emeryville
(Exp. 6-30-21) 772
Discontinued
.0225
.00
City of Emeryville
(Eff. 7-1-21) 930
.0325
.00
City of Hayward
(Exp. 6-30-21) 430
Discontinued
.025
.00
(Eff. 7-1-21) 931
.035
City of Hayward
.00
City of Newark
(Exp. 6-30-21) 451
Discontinued
.025
.00
City of Newark
(Eff. 7-1-21) 932
.035
.00
City of San Leandro
(Exp. 6-30-21) 380
Discontinued
.025
.00
(Eff. 7-1-21) 933
.035
City of San Leandro
.00
(Exp. 6-30-21) 428
Discontinued
.025
City of Union City
.00
City of Union City
(Eff. 7-1-21) 934
.035
.00
AMADOR COUNTY
194
.005
.00
BUTTE COUNTY
(Eff. 4-1-19) 649
.01
City of Oroville
.00
Town of Paradise
381
.005
.00
SUBTOTAL A11a (Add amounts in column A10 on this page. Enter the total here and on line A11a below.)
$
.00
Continued on page 2
A11a
SUBTOTAL DISTRICT TAX (Page 1, enter the total from line A11a above.)
$
.00
A11b
SUBTOTAL DISTRICT TAX (Page 2, enter the total from line A11b on page 2.)
.00
A11c
SUBTOTAL DISTRICT TAX (Page 3, enter the total from line A11c on page 3.)
.00
A11d
SUBTOTAL DISTRICT TAX (Page 4, enter the total from line A11d on page 4.)
.00
A11e
SUBTOTAL DISTRICT TAX (Page 5, enter the total from line A11e on page 5.)
.00
A11f
SUBTOTAL DISTRICT TAX (Page 6, enter the total from line A11f on page 6.)
.00
A11g
SUBTOTAL DISTRICT TAX (Page 7, enter the total from line A11g on page 7.)
.00
A11h
SUBTOTAL DISTRICT TAX (Page 8, enter the total from line A11h on page 8.)
.00
A11i
SUBTOTAL DISTRICT TAX (Page 9, enter the total from line A11i on page 9.)
.00
A11j
SUBTOTAL DISTRICT TAX (Page 10, enter the total from line A11j on page 10.)
.00
A11k
SUBTOTAL DISTRICT TAX (Page 11, enter the total from line A11k on page 11.)
.00
TOTAL DISTRICT TAX (Add lines A11a, A11b, A11c, A11d, A11e, A11f, A11g, A11h, A11i, A11j, and A11k.
A11
Enter here and on line 16 of
CDTFA-401-A
or CDTFA-401-GS, or on line 5 on CDTFA-401-E.)
$
.00
Page 1
CDTFA-531-A2 (S1B) REV. 40 (7-21)
SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form
ACCOUNT NUMBER
REPORTING PERIOD
A6/A7
A5
A8
A9
A10
ADD ( + ) /
DISTRICT TAX AREAS
ALLOCATE LINE A4 TO
TAXABLE AMOUNT
TAX
DISTRICT TAX DUE
DEDUCT ( - )
CORRECT DISTRICT(S)
A5 plus/minus A6/A7
RATE
Multiply A8 by A9
ADJUSTMENTS
CALAVERAS COUNTY
(Eff. 4-1-19) 650
.005
City of Angels Camp
$
.00
COLUSA COUNTY
City of Williams
139
.005
.00
CONTRA COSTA COUNTY (Exp. 3-31-21) 025
Discontinued
.01
.00
CONTRA COSTA COUNTY
(Eff. 4-1-21) 816
.015
.00
(Exp. 3-31-19) 350
Discontinued
.015
City of Antioch
.00
City of Antioch
(Exp. 3-31-21) 652
Discontinued
.02
.00
City of Antioch
(Eff. 4-1-21) 817
.025
.00
City of Concord
(Exp. 3-31-21) 242
Discontinued
.015
.00
(Eff. 4-1-21) 819
.025
City of Concord
.00
(Exp. 3-31-21) 383
Discontinued
.025
City of El Cerrito
.00
City of El Cerrito
(Eff. 4-1-21) 820
.03
.00
City of Hercules
(Exp. 3-31-21) 286
Discontinued
.015
.00
City of Hercules
(Eff. 4-1-21) 821
.02
.00
(Exp. 3-31-19) 453
Discontinued
.015
City of Martinez
.00
City of Martinez
(Exp. 3-31-21) 654
Discontinued
.02
.00
City of Martinez
(Eff. 4-1-21) 822
.025
.00
Town of Moraga
(Exp. 3-31-21) 301
Discontinued
.02
.00
Town of Moraga
(Eff. 4-1-21) 823
.025
.00
(Exp. 3-31-21) 303
Discontinued
.015
City of Orinda
.00
City of Orinda
(Eff. 4-1-21) 825
.025
.00
City of Pinole
(Exp. 3-31-21) 385
Discontinued
.02
.00
City of Pinole
(Eff. 4-1-21) 826
.025
.00
(Exp. 3-31-21) 288
.015
City of Pittsburg
Discontinued
.00
(Eff. 4-1-21) 827
.02
City of Pittsburg
.00
City of Pleasant Hill
(Exp. 3-31-21) 455
Discontinued
.015
.00
City of Pleasant Hill
(Eff. 4-1-21) 828
.02
.00
City of Richmond
(Exp. 3-31-21) 387
Discontinued
.02
.00
(Eff. 4-1-21) 829
.025
City of Richmond
.00
(Exp. 3-31-21) 609
Discontinued
.015
City of San Pablo
.00
City of San Pablo
(Eff. 4-1-21) 830
.02
.00
DEL NORTE COUNTY
(Exp. 3-31-21) 388
Discontinued
.0025
.00
DEL NORTE COUNTY
(Eff. 4-1-21) 832
.0125
.00
(Eff. 4-1-21) 834
.0125
City of Crescent City
.00
EL DORADO COUNTY
City of Placerville
457
.01
.00
City of So. Lake Tahoe
(Exp. 3-31-21) 097
Discontinued
.005
.00
.015
City of So. Lake Tahoe
(Eff. 4-1-21) 836
.00
FRESNO COUNTY
099
.00725
.00
City of Fresno
(Eff. 7-1-21) 961
.011
.00
SUBTOTAL A11b (Add amounts in column A10 on this page. Enter the total here and on line A11b on
page 1 of Schedule A2.)
$
.00
Continued on page 3
Page 2
Page of 16