Form CDTFA-401-CUTS "Combined State and Local Consumer Use Tax Return for Vehicle, Mobilehome, Vessel, or Aircraft" - California

What Is Form CDTFA-401-CUTS?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2018;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-401-CUTS by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-401-CUTS "Combined State and Local Consumer Use Tax Return for Vehicle, Mobilehome, Vessel, or Aircraft" - California

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CDTFA-401-CUTS (S1F) REV. 5 (5-18)
STATE OF CALIFORNIA
COMBINED STATE AND LOCAL CONSUMER
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
USE TAX RETURN FOR VEHICLE, MOBILEHOME,
VESSEL, OR AIRCRAFT
NAME
M a i l t o :
CDTFA USE
ONLY
C A L I F O R N I A D E P A R T M E N T O F
ADDRESS
Receipt Number:
T A X A N D F E E A D M I N I S T R A T I O N
_______________
C O N S U M E R U S E T A X S E C T I O N , M I C : 3 7
CITY
STATE
ZIP
Received Date:
P O B O X 9 4 2 8 7 9
_______________
S A C R A M E N T O , C A 9 4 2 7 9 - 8 0 7 4
CUSTOMER ID (see instructions)
Postmark Date:
_______________
CHECK HERE IF THIS IS AN AMENDED RETURN
Please read the instructions before preparing. If you have any questions, call the Customer Service Center
at 1-800-400-7115 ( TTY:711).
Vessel
Check the appropriate
Vehicle
Mobilehome
Aircraft
property type:
Undocumented
Documented
1. TOTAL PURCHASE PRICE (Attach a copy of the bill of sale or similar document that
1.
$
confirms the total purchase price.)
2. PROPERTY ID TYPE (see instructions)
PROPERTY ID NUMBER (see instructions)
a. PURCHASE DATE (see instructions)
b. TAX DUE DATE (see instructions)
3. LOCATION OF PROPERTY (Address where property is principally stored, moored, or
hangered. Supporting documents required.)
ADDRESS
CITY
STATE
ZIP
4. FULL EXEMPTIONS/EXCLUSIONS (If you wish to file a claim for exemption of the use
tax, please check the applicable box. Only one box may be checked. See the instructions
for information regarding exemptions.)
36
37
a. Commercial Deep Sea Fishing
b. Common Carrier (aircraft
(vessel only)
only)
ONLY ONE
EXEMPTION
41
42
c. Interstate and Foreign Commerce
d. Family Transaction
BOX MAY BE
CHECKED
43
44
f. Gift
e. Not Purchased for Use in California
45
g. Other (see instructions and attach explanation)
If you have claimed any of the above exemptions, proceed to line 6 and enter “0”
on lines 6, 10, and 13, then sign and mail your return.
CDTFA-401-CUTS (S1F) REV. 5 (5-18)
STATE OF CALIFORNIA
COMBINED STATE AND LOCAL CONSUMER
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
USE TAX RETURN FOR VEHICLE, MOBILEHOME,
VESSEL, OR AIRCRAFT
NAME
M a i l t o :
CDTFA USE
ONLY
C A L I F O R N I A D E P A R T M E N T O F
ADDRESS
Receipt Number:
T A X A N D F E E A D M I N I S T R A T I O N
_______________
C O N S U M E R U S E T A X S E C T I O N , M I C : 3 7
CITY
STATE
ZIP
Received Date:
P O B O X 9 4 2 8 7 9
_______________
S A C R A M E N T O , C A 9 4 2 7 9 - 8 0 7 4
CUSTOMER ID (see instructions)
Postmark Date:
_______________
CHECK HERE IF THIS IS AN AMENDED RETURN
Please read the instructions before preparing. If you have any questions, call the Customer Service Center
at 1-800-400-7115 ( TTY:711).
Vessel
Check the appropriate
Vehicle
Mobilehome
Aircraft
property type:
Undocumented
Documented
1. TOTAL PURCHASE PRICE (Attach a copy of the bill of sale or similar document that
1.
$
confirms the total purchase price.)
2. PROPERTY ID TYPE (see instructions)
PROPERTY ID NUMBER (see instructions)
a. PURCHASE DATE (see instructions)
b. TAX DUE DATE (see instructions)
3. LOCATION OF PROPERTY (Address where property is principally stored, moored, or
hangered. Supporting documents required.)
ADDRESS
CITY
STATE
ZIP
4. FULL EXEMPTIONS/EXCLUSIONS (If you wish to file a claim for exemption of the use
tax, please check the applicable box. Only one box may be checked. See the instructions
for information regarding exemptions.)
36
37
a. Commercial Deep Sea Fishing
b. Common Carrier (aircraft
(vessel only)
only)
ONLY ONE
EXEMPTION
41
42
c. Interstate and Foreign Commerce
d. Family Transaction
BOX MAY BE
CHECKED
43
44
f. Gift
e. Not Purchased for Use in California
45
g. Other (see instructions and attach explanation)
If you have claimed any of the above exemptions, proceed to line 6 and enter “0”
on lines 6, 10, and 13, then sign and mail your return.
CDTFA-401-CUTS (S1B) REV. 5 (5-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
5. PARTIAL STATE USE TAX EXEMPTIONS
Farm Equipment and Machinery
5a. $
Timber Harvesting Equipment and Machinery
5b. $
Total Amount Subject to Partial State Exemptions (Enter the sum of lines 5a and 5b)
5c. $
PARTIAL EXEMPTION RATE (If your purchase date is prior to January 1, 2017—see
instructions for applicable rate)
5.00%
PARTIAL EXEMPTED AMOUNT (Multiply line 5c by the exemption rate)
5d. $
6. TOTAL PURCHASE PRICE (Enter amount from line 1 unless an exemption is
6. $
claimed—see instructions)
7. AMOUNT OF USE TAX (Multiply line 6 by the applicable tax rate—see instructions)
7. $
8. PARTIAL EXEMPTION AMOUNT (Enter amount from line 5d)
8. $
9. CREDIT FOR SALES OR USE TAX PAID (Documentation required—see
9. $
instructions)
10. NET TAX (Subtract lines 8 and 9 from line 7)
10. $
11. PENALTY [If payment is made after the tax due date, multiply the amount on line 10
11. $
by 10% (.10)]
12. INTEREST (One month’s interest is due for each month or fraction of a month that
12. $
payment is delayed after the due date. See instructions for more information.)
13. TOTAL AMOUNT DUE AND PAYABLE (Add lines 10,11, and 12)
13. $
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to
the best of my knowledge and belief is a true, correct, and complete return. I understand this return will be reviewed by the
California Department of Tax and Fee Administration (CDTFA) and is subject to verification.
YOUR SIGNATURE AND TITLE
DAYTIME TELEPHONE
EVENING TELEPHONE
DATE
EMAIL ADDRESS
PAID PREPARER’S NAME
PAID PREPARER’S FEIN OR SSN
PAID PREPARER’S
USE ONLY
FIRM’S NAME (or yours if self-employed)
BUSINESS ADDRESS
PREPARER’S EMAIL ADDRESS
PAYMENT METHODS:
Check or Money Order: Payable to the California Department of Tax and Fee Administration. Always write your case, customer ID,
or account number on your check or money order. Make a copy for your records.
Make an online payment by visiting our website at www.cdtfa.ca.gov and selecting on "Make a Payment".
Credit Card: Make a payment by credit card on our website or by calling 1-855-292-8931. You will receive a Payment Confirmation
Number when the transaction is completed.*
If you paid online, check here [
], enter your Payment Confirmation Number here:
_______________________________________
If you paid by credit card, check here [
], enter your Payment Confirmation Number here:
_____
__________________________________
* Regardless of the payment method selected, you must complete, date, sign, and mail this return with any supporting
documents to the address identified on the front of the return.
CDTFA-401-CUTS (S2F) REV. 5 (5-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS—COMBINED STATE AND LOCAL CONSUMER USE TAX RETURN
FOR VEHICLE, VESSEL, AIRCRAFT, OR MOBILEHOME PURCHASE
The California Department of Tax and Fee Administration (CDTFA) 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 CDTFA to provide the following information:
Section 7054 of the Revenue and Taxation Code authorizes the CDTFA 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.
Customer ID: Enter your customer ID number.
Documented Vessels: Enter U.S. Coast Guard Official
Customer ID number may include any of the following:
Number (Doc ID) and HULL Number under the Property
Social Security number, Driver License number, State ID
ID Type column and the corresponding number under
number, Federal Employer ID number, Bar number, CPA
the Property ID Number column.
License number, or Enrolled Agent ID number.
Aircraft: Enter Tail Number and Serial Number under
Line 1. Total Purchase Price:
the Property ID Type column and the corresponding
number under the Property ID Number column.
Vehicles, Vessels, and Aircraft: Total purchase price
includes all components, accessories, federal
a. Purchase Date: The purchase date of the vehicle,
manufacturer’s excise taxes, and trade-in allowance.
vessel, aircraft, or mobilehome is typically the date the
Total purchase price also includes cash, the market
property is delivered to the purchaser by the seller.
value of any property or services given in trade, the
b. Tax Due Date:
acquisition of a partner's interest, and/or the assumption
of any loan. Attach a copy of the bill of sale or similar
Vehicles and Mobilehomes: The return must be filed
document, signed by the seller that confirms the total
and tax paid (if applicable) on or before the last day of
purchase price and date of delivery.
the month following the month of purchase.
Mobile homes: The amount subject to use tax on the
Undocumented Vessels (registered with the
transfer of a used mobilehome is the total contract price
Department of Motor Vehicles): The return must be
or the retail value as determined by the Kelley Blue Book
filed and tax paid (if applicable) on or before the last day
Manufactured Housing and Mobilehome Guide or the
of the month following the month of purchase.
NADA Mobilehome Manufactured Housing Appraisal
Guide, whichever is lower. The total contract price
Documented Vessels (registered with the U.S. Coast
includes, but is not limited to, the value of the
Guard) and Aircraft: The return must be filed and tax
mobilehome, the assumption of any loans, trade-in
paid (if applicable) by whichever period expires earlier:
value, in-place location, awning, skirting, carport, patio,
landscaping, shrubs, unattached furnishings, or other
On or before the last day of the calendar month following
items not a part of the mobilehome.
the month in which a return form was mailed or
presented to you by the CDTFA, or
Line 2. Property ID Type and ID Numbers:
The last calendar day of the twelfth month following the
Vehicles: Enter License Number and VIN under the
month in which the vessel or aircraft was purchased, if
Property ID Type column and the corresponding number
you did not receive a return from the CDTFA.
under the Property ID Number column.
Line 3. Location of Property:
Mobile homes: Enter DMV License Number, HCD
Decal Number, or Serial Number under the Property ID
Vehicles, Undocumented Vessels, and
Type column and the corresponding number under the
Mobilehomes: Enter the full address where the property
Property ID Number column.
is registered.
Undocumented Vessels: Enter CF Number and HIN
Documented Vessels: Enter the full address where t he
under the Property ID Type column and the
vessel is principally stored or moored.
corresponding number under the Property ID Number
column.
CDTFA-401-CUTS (S2B) REV. 5 (5-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
Aircraft: Enter the full address where the aircraft is
subject to the use tax if the property was purchased f or
principally stored or hangared.
use in this state. Residency alone does not determine if
tax is due. However, the vehicle, vessel, or aircraft may
Line 4. Full Exemptions/Exclusions: All claims for
not be subject to tax if several conditions exist.
exemption or exclusion must be substantiated with
Documentation satisfactory to the CDTFA must be
evidence which identifies the property and verifies that
submitted that verifies the transaction occurred outside
an exemption or exclusion is applicable. Failure to
of California and sufficiently identifies the date, location,
submit the required evidence will result in the denial of
and use of the property during the entire period required
your claim. Documentation submitted will become part of
for the exemption. Revenue Taxation Code section 6248
your file and may be inspected by you upon written
created a “12-Month Test” to determine whether the out-
request to the Consumer Use Tax Section.
of-state purchase of a vehicle was for the purpose of
storage, use, or other c onsumption in California and
a. Commercial Deep Sea Fishing (vessel only): Under
therefore s ubject to the California u se t ax (see Sales and
certain conditions, the purchase of a vessel principally
Use Tax Regulation 1620 for more information).
used in commercial deep sea fishing outside the
territorial waters of this state, may be exempt or
f. Gift: No tax will apply to property received as a gift.
excluded from tax (see Sales and Use Tax Regulation
Please note that the gift of ownership equity with the
1594 for more information).
assumption of a loan is not exempt (refer to Line 1 of the
instructions for further explanation). If you are claiming
b. Common Carrier (aircraft only): Under certain
you received the property as a gift, you must provide a
conditions, aircraft purchased or leased by common
signed statement from the donor verifying no
carriers of persons or property for hire may be exempt or
consideration was received. The statement must contain
excluded from tax (see Sales and Use Tax Regulation
the name, address, and daytime telephone number of
1593 for more information).
the donor, and must be signed under penalty of perjury
under the laws of the State of California.
c. Interstate or Foreign Commerce: Under certain
conditions, the purchase of a vehicle, vessel, or aircraft
g. Other: Enter other exempt transactions authorized
used in interstate or foreign commerce may be exempt
under the Sales and Use Tax Law. Each claim for
or excluded from tax (see Sales and Use Tax Regulation
exemption must be clearly explained and substantiated
1620 and Sales and Use Tax Regulation 1594 for more
with documentary evidence.
information).
Purchases of property for resale are not subject to tax
d. Family Transaction: Section 6285 provides an
provided no use is made of the property except for
exemption from use tax when the person selling the
demonstration and display in the course of offering the
property is either the parent, grandparent, grandchild,
property for sale. If the property is used for any purpose
child, or spouse, or, on or after January 1, 2005, the
other than or in addition to demonstration or display,
registered domestic partner of the purchaser (as
such as personal or business use, the use tax applies.
referenced in Family Code section 297.5), or the brother
or sister if the sale is between two minors (under the age
Note: If you are claiming that the transaction is not
of 18) related by blood or adoption, of the purchaser.
subject to tax under a, b, c, d, e, or g above, upon
This exemption does not apply if the seller is engaged in
receipt of your return, the CDTFA will mail you a list of
the business of selling similar property. If you are
the required documentary evidence to support your
claiming a family exemption, you must provide copies of
claim.
the relevant marriage license, birth or adoption
certificate, or other documentation that is official or
Line 5. Partial State Use Tax Exemptions: The partial
verifiable and confirms the qualifying relationship. If the
exemption applies only to the state general fund portion
of the use tax. Please refer to Regulation 1533.1 Farm
transfer is to a revocable trust, please contact the
Customer Service Center at 1-800-400-7115 (TTY:711)
Equipment and Machinery and Regulation 1534, Timber
for further instructions.
Harvesting and Machinery for the exemption rate
applicable to your purchase date. All claims for the
e. Not Purchased for Use in California: A vehicle,
partial state tax exemption must be substantiated with
vessel, or aircraft purchased from a dealer outside of
evidence which identifies the property and verifies that a
California (including a vehicle, vessel, or aircraft
partial state exemption is applicable. Failure to submit
purchased from a California dealer and subsequently
the required evidence will result in the denial of your
delivered or picked up at a location outside of California
claim. Documentation submitted will become part of your
where title is transferred to the purchaser) or from a non
file and may be inspected by you upon written r equest to
dealer either in or outside of California, is generally
the Consumer Use Tax Section.
CDTFA-401-CUTS (S3) REV. 5 (5-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
a. Amount subject to the Farm Equipment a nd
Line 7. Amount of Use Tax: Multiply the amount on line
Machinery Exemption: The California Sales and Use
6 by the applicable tax rate. Note: The tax rate should be
Tax Law provides a partial exemption from the use tax
based on the location address in which the:
for purchases of farm equipment and machinery by a
1. vehicle, undocumented vessel, or mobilehome is
qualified person to be used primarily in producing and
registered,
harvesting agricultural products. If you are claiming the
partial farm exemption, the property will need to meet
2. documented vessel is principally stored or moored, or
the definition of “farm equipment and machinery” as
3. aircraft is principally hangared or tied-down.
defined in Revenue and Taxation Code section 411 (see
Regulation 1533.1 for more information).
To determine your applicable tax rate or if you need
assistance, visit our website at www.cdtfa.ca.gov or
b. Amount subject to the Timber Harvesting
contact the Customer Service Center.
Equipment and Machinery Exemption: The Sales and
Use Tax Law provides a partial exemption from the use
Line 8. Partial Exemption Amount: Enter the amount
tax for purchases of off-road commercial timber
from line 5d.
harvesting equipment and machinery, and parts of off-
Line 9. Credit for Sales or Use Tax Paid: Enter the
road commercial timber harvesting equipment and
amount of sales or use tax paid to a licensed dealer, a
machinery purchased by a qualified person to be used
broker, another state, or the Department of Motor
primarily in timber harvesting (see Regulation 1534 for
Vehicles. The amount of credit may not exceed the total
more information).
of the applicable California state, county, local, and
Partial Exemption Rate: For purchases on or after
district taxes in effect at the time of purchase. The
January 1, 2017, the partial exemption rate is 5 percent.
purchase invoice, closing statement, or similar document
If your purchase is prior to January 1, 2017, refer to
that confirms the amount and payment of the tax must
Exhibit 1 below, or Regulation 1533.1 and Regulation
be submitted to receive the credit. Foreign sales taxes
1534 for the applicable tax rate.
are not deductible.
Exhibit 1:
Line 10. Net Tax: Subtract lines 8 and 9 from line 7.
Line 11. Penalty: A penalty of 10 percent is due if
Purchase Date
Partial Exemption Rate
payment is made after the tax due date entered on the
1/1/02 to 6/30/04
5.00%
return. Multiply line 10 by 10 percent (.10).
7/1/04 to 3/31/09
5.25%
Line 12. Interest: Interest accrues on the tax for each
month or fraction thereof after the tax due date. The
4/1/09 to 6/30/11
6.25%
interest rate may vary per calendar quarter. Refer to the
7/1/11 to 12/31/12
5.25%
Interest Rate Calculator on the CDTFA website for
assistance in calculating the amount of interest you owe.
1/1/13 to 12/31/15
5.50%
You may also contact the Customer Service Center for
1/1/16 to 12/31/16
5.25%
assistance.
1/1/17 to Present
5.00%
Line 13. Total Amount Due and Payable: Add lines 10,
11, and 12 to determine the total amount due. Please
send the completed return, a copy of the bill of sale, or
For specific information regarding the “Farm Equipment
similar document signed by the seller to support your
and Machinery” and “Timber Harvest Equipment and
reported purchase price, and payment on or before the
Machinery” partial exemption, please read publication
due date to the address indicated on the front of the
66,
Agricultural Industry.
return.
Line 6. Total Purchase Price: Enter the amount from
Regardless of the method of payment, you must
line 1 and follow the instructions on the front of the
complete, date, sign, and mail the return to the
return. If a full exemption is claimed, enter zero (0) on
mailing address identified on the front of the return.
lines 6, 10, and 13. Sign and date, and send the
completed return on or before the due date indicated on
line 2b of the instructions.
For more information, visit the CDTFA website at www.cdtfa.ca.gov.You may also call the Customer Service Center at
1-800-400-7115 (TTY:711). Customer service representatives are available Monday through Friday from 8:00 a.m. to
5:00 p.m. (Pacific time), except state holidays.