Form CDTFA-531 Schedule B "Detailed Allocation by County of Sales and Use Tax Transactions" - California

What Is Form CDTFA-531 Schedule B?

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 Schedule B 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 Schedule B "Detailed Allocation by County of Sales and Use Tax Transactions" - California

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CDTFA-531 (FRONT) REV. 9 (5-18)
STATE OF CALIFORNIA
SCHEDULE B - DETAILED ALLOCATION BY COUNTY
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
OF SALES AND USE TAX TRANSACTIONS
DUE ON OR BEFORE
YOUR ACCOUNT NO.
PLEASE READ INSTRUCTIONS ON BACK BEFORE PREPARING THIS SCHEDULE
A
B
C
A
B
C
COUNTY IN WHICH
TRANSACTIONS SUBJECT
COUNTY IN WHICH
TRANSACTIONS SUBJECT
CODE
CODE
TRANSACTION OCCURRED
TO TAX
TRANSACTION OCCURRED
TO TAX
ALAMEDA
01
.00
PLACER
31
.00
ALPINE
02
.00
PLUMAS
32
.00
AMADOR
03
.00
RIVERSIDE
33
.00
BUTTE
04
.00
SACRAMENTO
34
.00
CALAVERAS
05
.00
SAN BENITO
35
.00
COLUSA
06
.00
SAN BERNARDINO
36
.00
CONTRA COSTA
07
.00
SAN DIEGO
37
.00
DEL NORTE
08
.00
SAN FRANCISCO
38
.00
EL DORADO
09
.00
SAN JOAQUIN
39
.00
FRESNO
10
.00
SAN LUIS OBISPO
40
.00
GLENN
11
.00
SAN MATEO
41
.00
HUMBOLDT
12
.00
SANTA BARBARA
42
.00
IMPERIAL
13
.00
SANTA CLARA
43
.00
INYO
14
.00
SANTA CRUZ
44
.00
KERN
15
.00
SHASTA
45
.00
KINGS
16
.00
SIERRA
46
.00
LAKE
17
.00
SISKIYOU
47
.00
LASSEN
18
.00
SOLANO
48
.00
LOS ANGELES
19
.00
SONOMA
49
.00
MADERA
20
.00
STANISLAUS
50
.00
MARIN
21
.00
SUTTER
51
.00
MARIPOSA
22
.00
TEHAMA
52
.00
MENDOCINO
23
.00
TRINITY
53
.00
MERCED
24
.00
TULARE
54
.00
MODOC
25
.00
TUOLUMNE
55
.00
MONO
26
.00
VENTURA
56
.00
MONTEREY
27
.00
YOLO
57
.00
NAPA
28
.00
YUBA
58
.00
NEVADA
29
.00
ORANGE
30
.00
B1
Total taxable transactions for all counties listed above
B1 $
B2
Total taxable transactions reported on CDTFA-530, Schedule C
B2 $
B3
Total taxable transactions reported on CDTFA-531-F, Schedule F
B3 $
B4
Total taxable transaction reported on CDTFA-531-H, Schedule H, line H3
B4 $
B5
Add lines B1-B4 and enter the total here. The sum of lines B1-B4 should
B5 $
equal line 12 on CDTFA-401-A, or line 12 on CDTFA-401-GS, or line 1 on CDTFA-401-E
CLEAR
PRINT
CDTFA-531 (FRONT) REV. 9 (5-18)
STATE OF CALIFORNIA
SCHEDULE B - DETAILED ALLOCATION BY COUNTY
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
OF SALES AND USE TAX TRANSACTIONS
DUE ON OR BEFORE
YOUR ACCOUNT NO.
PLEASE READ INSTRUCTIONS ON BACK BEFORE PREPARING THIS SCHEDULE
A
B
C
A
B
C
COUNTY IN WHICH
TRANSACTIONS SUBJECT
COUNTY IN WHICH
TRANSACTIONS SUBJECT
CODE
CODE
TRANSACTION OCCURRED
TO TAX
TRANSACTION OCCURRED
TO TAX
ALAMEDA
01
.00
PLACER
31
.00
ALPINE
02
.00
PLUMAS
32
.00
AMADOR
03
.00
RIVERSIDE
33
.00
BUTTE
04
.00
SACRAMENTO
34
.00
CALAVERAS
05
.00
SAN BENITO
35
.00
COLUSA
06
.00
SAN BERNARDINO
36
.00
CONTRA COSTA
07
.00
SAN DIEGO
37
.00
DEL NORTE
08
.00
SAN FRANCISCO
38
.00
EL DORADO
09
.00
SAN JOAQUIN
39
.00
FRESNO
10
.00
SAN LUIS OBISPO
40
.00
GLENN
11
.00
SAN MATEO
41
.00
HUMBOLDT
12
.00
SANTA BARBARA
42
.00
IMPERIAL
13
.00
SANTA CLARA
43
.00
INYO
14
.00
SANTA CRUZ
44
.00
KERN
15
.00
SHASTA
45
.00
KINGS
16
.00
SIERRA
46
.00
LAKE
17
.00
SISKIYOU
47
.00
LASSEN
18
.00
SOLANO
48
.00
LOS ANGELES
19
.00
SONOMA
49
.00
MADERA
20
.00
STANISLAUS
50
.00
MARIN
21
.00
SUTTER
51
.00
MARIPOSA
22
.00
TEHAMA
52
.00
MENDOCINO
23
.00
TRINITY
53
.00
MERCED
24
.00
TULARE
54
.00
MODOC
25
.00
TUOLUMNE
55
.00
MONO
26
.00
VENTURA
56
.00
MONTEREY
27
.00
YOLO
57
.00
NAPA
28
.00
YUBA
58
.00
NEVADA
29
.00
ORANGE
30
.00
B1
Total taxable transactions for all counties listed above
B1 $
B2
Total taxable transactions reported on CDTFA-530, Schedule C
B2 $
B3
Total taxable transactions reported on CDTFA-531-F, Schedule F
B3 $
B4
Total taxable transaction reported on CDTFA-531-H, Schedule H, line H3
B4 $
B5
Add lines B1-B4 and enter the total here. The sum of lines B1-B4 should
B5 $
equal line 12 on CDTFA-401-A, or line 12 on CDTFA-401-GS, or line 1 on CDTFA-401-E
CLEAR
PRINT
CDTFA-531 (BACK) REV. 9 (5-18)
INSTRUCTIONS FOR COMPLETING CDTFA-531, SCHEDULE B,
DETAILED ALLOCATION BY COUNTY OF LOCAL SALES AND USE TAX TRANSACTIONS
If your business activities come within one or more of the categories listed below, part or all of your state and local sales and use
tax should be allocated among the counties listed on CDTFA-531, Schedule B, Detailed Allocation by County of Sales and Use Tax
Transactions. Enter in column C, after the name of the appropriate county, the amount of the taxable transaction subject to tax
according to the instructions below that are applicable to your business.
1. AUCTIONEERS (Regulations 1802 and 1803)
For auction events at temporary sales locations where taxable gross sales are $500,000 or more, taxable transactions should
be reported on CDTFA 531-H, Schedule H. For all other auction events at temporary sales locations, the amount of taxable
transactions made away from your permanent place of business should be entered in column C of this form, opposite the name of
each county in which auctions were held.
2. OUT-OF-STATE RETAILERS WHO HAVE BEEN AUTHORIZED BY CDTFA TO OPERATE UNDER SECTION 6015
(Regulation 1802)
Enter in column C the amount of taxable transactions on sales made by representatives who operate from locations in each county.
3. VENDING MACHINE OPERATORS (Regulations 1574 and 1802)
Enter in column C, the taxable transactions on sales made from vending machines located in each county. The taxable transactions
on sales of equipment or other transactions at your permanent place of business should be reported on CDTFA-530, Schedule C.
4. OUT-OF-STATE SELLERS ENGAGED IN BUSINESS IN CALIFORNIA (Regulations 1802 and 1803)
Sales negotiated out of state by sellers (who are engaged in business in California) that are delivered from locations out of state with
title passing to a California purchaser at a point outside of California are subject to tax and should be entered in column C opposite
the county of destination.
For transactions of $500,000 or more by sellers engaged in business in California, the taxable transaction should be reported on
CDTFA-531-H, Schedule H.
Sales of goods negotiated out of state and delivered from a stock of goods in state, should be on reported on CDTFA 530,
Schedule C.
5. OUT-OF-STATE SELLERS NOT ENGAGED IN BUSINESS IN CALIFORNIA (Regulations 1802 and 1803)
Sellers not engaged in business in California, but who voluntarily collect and report use tax may report transactions of $500,000 or
more on CDTFA-531-H, Schedule H, or continue to report on CDTFA 531, Schedule B.
6. CONSTRUCTION CONTRACTORS (Regulation 1806)
A contractor must report the taxable transactions with respect to materials and fixtures involved in construction contracts according
to the county location of the jobsite where use occurred. Enter amount in column C opposite the appropriate county.
For transactions applicable to retail store sales or regular retail sales at your permanent place of business which do not involve a
construction contract, the taxable amount should be reported on CDTFA-530, Schedule C.
7. PERSONS MAKING EX-TAX PURCHASES FOR USE AT LOCATIONS WHERE A SELLER’S PERMIT IS NOT REQUIRED
(Regulation 1803)
A person who purchases tangible personal property without payment of tax is liable for use tax on such purchases. If the property is
used at a location which a seller’s permit is not required, or at a location where a use tax permit is not issued, and is a purchase of
less than $500,000, enter the amount in column C of this form opposite the county where the property is used. If property is used at
a location for which a seller’s permit is not required, or at a location where a use tax permit is not issued, and is a purchase of
$500,000 or more, the taxable transaction should be reported on CDTFA 531-H, Schedule H.
8. MOTOR VEHICLE LEASES
If you are a lessor of motor vehicles who is not required to use CDTFA-531-F, Schedule F, you should report the taxable transaction
on this Schedule in the county where the vehicle is registered.
9. MOBILE TRUCK VENDORS – ITINERANT VENDORS
If you do not maintain a permanent place of business, but carry your merchandise with you or solicit door to door, you are considered
an itinerant vendor. Enter the amount of your taxable sales opposite the county in which the sales transaction occurred in column C.
NOTE: If you are furnished with CDTFA-530, Schedule C, Detailed Allocation by Suboutlet of Sales and Use Tax Transactions,
the amount entered on line B2 must agree with the total amount shown on CDTFA-530, Schedule C.
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