Form CDTFA-531-F Schedule F "Detailed Allocation by City of Taxable Transactions for Lessors of Motor Vehicles" - California

What Is Form CDTFA-531-F Schedule F?

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;

Download a fillable version of Form CDTFA-531-F Schedule F 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-531-F Schedule F "Detailed Allocation by City of Taxable Transactions for Lessors of Motor Vehicles" - California

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CDTFA-531-F (FRONT) REV. 9 (5-18)
STATE OF CALIFORNIA
SCHEDULE F - DETAILED ALLOCATION BY CITY OF
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TAXABLE TRANSACTIONS FOR LESSORS OF
MOTOR VEHICLES
DUE ON OR BEFORE
YOUR ACCOUNT NO.
PLEASE READ INSTRUCTIONS ON BACK BEFORE PREPARING THIS SCHEDULE
Please use
CDTFA-FL1
to locate the tax area code for the city/unincorporated area for each business location of the new motor vehicle dealer.
A
B
C
TAX AREA CODE
TAXABLE AMOUNT OF LEASE PAYMENT
NEW CAR DEALER SELLERS PERMIT NUMBER
(Round to nearest dollar)
(5 digits)
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
F1. Enter the subtotal of the total taxable amount of lease payments reported in column C.
F1.
.00
a) If you are required to file CDTFA-531, Schedule B, enter the amount
from line F1 on line B3 of Schedule B
b) If you are not required to file CDTFA-531, Schedule B, continue to lines F2 and F3.
F2. Enter the Taxable Transactions reported on CDTFA-530, Schedule C.
F2.
.00
F3. Total Taxable Transactions (add lines F1 and F2). This total must agree
F3.
.00
with line 12 on your sales and use tax return.
BE SURE TO ENCLOSE THIS SCHEDULE WITH YOUR SALES AND USE TAX RETURN - MAKE A COPY FOR YOUR RECORDS.
CDTFA-531-F (FRONT) REV. 9 (5-18)
STATE OF CALIFORNIA
SCHEDULE F - DETAILED ALLOCATION BY CITY OF
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TAXABLE TRANSACTIONS FOR LESSORS OF
MOTOR VEHICLES
DUE ON OR BEFORE
YOUR ACCOUNT NO.
PLEASE READ INSTRUCTIONS ON BACK BEFORE PREPARING THIS SCHEDULE
Please use
CDTFA-FL1
to locate the tax area code for the city/unincorporated area for each business location of the new motor vehicle dealer.
A
B
C
TAX AREA CODE
TAXABLE AMOUNT OF LEASE PAYMENT
NEW CAR DEALER SELLERS PERMIT NUMBER
(Round to nearest dollar)
(5 digits)
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
F1. Enter the subtotal of the total taxable amount of lease payments reported in column C.
F1.
.00
a) If you are required to file CDTFA-531, Schedule B, enter the amount
from line F1 on line B3 of Schedule B
b) If you are not required to file CDTFA-531, Schedule B, continue to lines F2 and F3.
F2. Enter the Taxable Transactions reported on CDTFA-530, Schedule C.
F2.
.00
F3. Total Taxable Transactions (add lines F1 and F2). This total must agree
F3.
.00
with line 12 on your sales and use tax return.
BE SURE TO ENCLOSE THIS SCHEDULE WITH YOUR SALES AND USE TAX RETURN - MAKE A COPY FOR YOUR RECORDS.
CDTFA-531-F (BACK) REV. 9 (5-18)
INSTRUCTIONS FOR COMPLETING CDTFA-531-F, SCHEDULE F
DETAILED ALLOCATION BY CITY OF TAXABLE TRANSACTIONS FOR LESSORS
OF MOTOR VEHICLES
LESSORS OF MOTOR VEHICLES
Section 7205.1 of the Revenue and Taxation Code provides that lessors of motor vehicles must allocate local tax due
on certain leases to the jurisdiction of the new motor vehicle dealer from whom the lessor acquired the leased vehicle on
CDTFA-531-F. The following chart summarizes the Schedule CDTFA 531-F reporting requirements for leases of motor
vehicles* purchased from a new motor vehicle dealer:
Type of Lessor
Leases Exceeding Four Months
Leases of Four Months or Less
California lessor (other than a new motor
California dealer’s sales location
Lessor’s sales location
dealer or “leasing company” as defined**)
(Schedule CDTFA-531-F)
Out-of-State lessor:
California dealer’s sales location
Lessee’s place of registration
(Schedule CDTFA-531-F)
(Schedule CDTFA-531-Schedule B)
* "Motor Vehicle" means any new or used self-propelled passenger vehicle other than a house car, or pickup rated less
than one ton.
** "Leasing Company" means:
• A motor vehicle dealer/lessor that originates lease contracts that are continuing sales and purchases and does not
sell or assign the lease contracts, and
• The motor vehicle dealer/lessor has annual motor vehicle lease receipts of $15,000,000 or more per location.
OTHER IMPORTANT INFORMATION REGARDING LEASES
ASSIGNED LEASES. The place of allocation will remain the same for the duration of the lease, even if the lessor sells
the vehicle and assigns the lease contract to a third party. Accordingly, if you are a lessor who assigns lease contracts to
another lessor, you are required to provide the lessor with copies of the original purchase contract for each vehicle and/
OR COPIES OF PRIOR SCHEDULES SHOWING HOW THE USE TAX HAS BEEN ALLOCATED.
COURTESY DELIVERIES. If a lease by an out-of-state lessor involves a courtesy delivery from an in-state inventory
by a California new motor vehicle dealer, the taxable transaction on that lease should be allocated on Schedule
CDTFA-531-F.
SPECIAL TAX DISTRICTS. Section 7205.1 does not affect the application of district taxes reported on Schedule A of
your sales and use tax return. The district use tax due on motor vehicle leases continues to be allocated to the place
where the vehicle is registered.
If you need assistance, you can call our Customer Service Center at 1-800-400-7115 (TTY:711). Customer
service representatives are available weekdays from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
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