Form CDTFA-531-H Schedule H "Detailed Allocation by City of Taxable Sales and Use Tax Transactions of $500,000 or More" - California

What Is Form CDTFA-531-H Schedule H?

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-H Schedule H 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-H Schedule H "Detailed Allocation by City of Taxable Sales and Use Tax Transactions of $500,000 or More" - California

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CDTFA-531-H (FRONT) (5-18)
STATE OF CALIFORNIA
SCHEDULE H-DETAILED ALLOCATION BY CITY OF TAXABLE
CALIFORNIA DEPARTMENT OF
SALES AND USE TAX TRANSACTIONS OF $500,000 OR MORE
TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
DUE ON OR BEFORE
YOUR ACCOUNT NO.
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-2074
PLEASE READ INSTRUCTIONS ON BACK BEFORE PREPARING THIS SCHEDULE
Sales in interstate commerce and/or ex-tax purchases
A
B
C
ADDRESS OF FIRST FUNCTIONAL USE (generally presumed to be where the goods were delivered)
Taxable transactions
Tax Area
on purchase/sale of
Code
$500,000 or more
Street
City
Zip Code
.00
.00
.00
.00
.00
.00
.00
.00
H1. Subtotal use tax transactions
$
00
Auction events at temporary sales locations
A
B
C
CALIFORNIA ADDRESS WHERE AUCTION WAS HELD
Taxable transactions
Tax Area
on aggregate sale of
Code
$500,000 or more
Street
City
Zip Code
.00
.00
.00
.00
.00
.00
H2. Subtotal sales from auction
$.
00
H3. Total qualifying $500,000 transactions: Add lines H1 + H2.
$.
00
Report this amount on CDTFA-531, Schedule B, line B4
CLEAR
PRINT
CDTFA-531-H (FRONT) (5-18)
STATE OF CALIFORNIA
SCHEDULE H-DETAILED ALLOCATION BY CITY OF TAXABLE
CALIFORNIA DEPARTMENT OF
SALES AND USE TAX TRANSACTIONS OF $500,000 OR MORE
TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
DUE ON OR BEFORE
YOUR ACCOUNT NO.
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-2074
PLEASE READ INSTRUCTIONS ON BACK BEFORE PREPARING THIS SCHEDULE
Sales in interstate commerce and/or ex-tax purchases
A
B
C
ADDRESS OF FIRST FUNCTIONAL USE (generally presumed to be where the goods were delivered)
Taxable transactions
Tax Area
on purchase/sale of
Code
$500,000 or more
Street
City
Zip Code
.00
.00
.00
.00
.00
.00
.00
.00
H1. Subtotal use tax transactions
$
00
Auction events at temporary sales locations
A
B
C
CALIFORNIA ADDRESS WHERE AUCTION WAS HELD
Taxable transactions
Tax Area
on aggregate sale of
Code
$500,000 or more
Street
City
Zip Code
.00
.00
.00
.00
.00
.00
H2. Subtotal sales from auction
$.
00
H3. Total qualifying $500,000 transactions: Add lines H1 + H2.
$.
00
Report this amount on CDTFA-531, Schedule B, line B4
CLEAR
PRINT
CDTFA-531-H (BACK) (5-18)
SCHEDULE - H
DETAILED ALLOCATION BY CITY OF TAXABLE SALES AND USE TAX
TRANSACTIONS OF $500,000 OR MORE
GENERAL
CDTFA 531-H is used by various industries to allocate the local sales and use tax to the proper jurisdiction pursuant to
the Revenue and Taxation Code.
COLUMN A
Enter the address of first functional use based on the following:
PURCHASES AND/OR SALES OF $500,000 OR MORE SUBJECT TO USE TAX
 Persons making sales in interstate commerce to California customers
Regulation 1802 (d)(1) provides that retailers shall report the local use tax for transactions of $500,000 or more to
the participating jurisdiction where the first functional use is made. Sales of goods delivered in interstate commerce
with title to the property passing to a California purchaser at a point outside of California are subject to 1 percent
local use tax. For transactions of $500,000 or more, by sellers engaged in business in California, the taxable amount
should be allocated on Schedule H to the specific jurisdiction where the first functional use of the property occurred.
This is generally presumed to be the jurisdiction where the goods were delivered. Sellers not engaged in business in
California but who voluntarily collect and report use tax may report the taxable transactions of $500,000 or more on
Schedule H, but they are not required to do so.
 Persons making ex-tax purchases of $500,000 or more
Regulation 1802(d)(2) provides that purchasers required to report and pay use tax directly to the CDTFA shall report
the local use tax for a purchase in the amount of $500,000 or more to the participating jurisdiction in which the first
functional use of the property is made. A person who purchases tangible personal property without payment of the
1 percent local use tax is liable for the local tax on such purchases. If the purchase price is $500,000 or more, and
the property is first functionally used at a location for which a seller’s permit is not required, the taxable transactions
should be allocated on Schedule H.
AUCTIONEERS WITH SALES AT AUCTION EVENT IN AN AGGREGATE AMOUNT OF $500,000 OR MORE
Regulation 1802(b)(4) provides that auctioneers shall report local sales tax to the participating jurisdiction in which the
sales take place, with respect to auction events which result in taxable sales in aggregate amount of $500,000 or more.
For auction events with aggregate sales $500,000 or more, the taxable transaction should be allocated on Schedule H
when the auction event is held at a location other than the auctioneer’s registered place of business.
COLUMN B
Using the listing of cities and tax area codes on CDTFA-531-FL-1, locate the tax area code for the city/unincorporated
area for each location and input under Column B.
COLUMN C
Enter the taxable transaction amount for each address under Column C.
To obtain additional copies of CDTFA-531-H, please visit our website at www.cdtfa.ca.gov.
If you need additional information, please contact the California Department of Tax and Fee Administration, P.O. Box 942879,
Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the Customer Service Center at
1-800-400-7115 (TTY: 711); from the main menu, select the option Special Taxes and Fees.
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