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

Form CDTFA-401-GS or the "State, Local, And District Sales And Use Tax Return" is a form issued by the California Department of Tax and Fee Administration.

Download a PDF version of the Form CDTFA-401-GS down below or find it on the California Department of Tax and Fee Administration Forms website.

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

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CDTFA-401-GS (FRONT) REV. 82 (7-18)
STATE OF CALIFORNIA
STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN
CALIFORNIA DEPARTMENT
OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
EFF
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
YOUR ACCOUNT NO.
PM
CALIFORNIA DEPARTMENT OF
READ INSTRUCTIONS
BEFORE PREPARING
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-8009
o
Please check this box if this fling represents an AMENDED RETURN.
ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (CDTFA-401-GSIN)
ARE AVAILABLE AT
WWW.CDTFA.CA.GOV
OR BY CALLING 1-800-400-7115 (TTY:711).
Total (gross) sales
$
.00
1
1
Purchases subject to use tax
.00
2
2
Total (add lines 1 and 2)
.00
3
3
IF YOU HAVE DEDUCTIONS, FILL OUT SECTIONS A AND B ON THE BACK PAGE OF THIS RETURN.
IF YOU HAVE NO DEDUCTIONS, ENTER “0” ON LINE 11 AND PROCEED TO LINE 12.
Total nontaxable transactions reported (enter total nontaxable transactions from section
.00
11
11
B, line 6)
Transactions subject to tax (subtract line 11 from line 3)
.00
12
12
State tax 6.00 percent (multiply line 12 by .0600)
.00
13a
13a
(Diesel Sales)
Additional state tax on diesel sales
x 5.75 percent
.00
13b
13b
$
County tax 1/4 percent (multiply line 12 by .0025)
.00
14
14
Local tax 1 percent (multiply line 12 by .01) (additional schedules may apply - see line
.00
15
15
15 instructions)
District tax (from Schedule A2, total district tax) You must complete
CDTFA-531-A2
if
.00
16
16
you are engaged in business in a transactions and use tax district
Total state, county, local, and district tax (add lines 13a, 13b, 14, 15, and 16)
.00
17
17
Excess tax collected (enter excess tax collected, if any)
.00
18
18
Total tax amount (add lines 17 and 18)
.00
19
19
Credit for current period tax exemptions (enter the total current period partial exemption
.00
20a
20a
from section E, line 4)
Credit for prior period tax recovery (enter the total tax recovery amount from CDTFA-531-Q)
.00
20b
20b
Credit for tax paid to other state(s) (enter the credit as calculated from CDTFA-531-P)
.00
20c
20c
Credit for sales tax prepaid to fuel suppliers (enter amount from line G2 of CDTFA-531-G)
.00
20d
20d
Net tax (subtract lines 20a, 20b, 20c, and 20d from line 19)
.00
21
21
1st prepayment (tax only)
2nd prepayment (tax only)
Less tax prepayments
$
$
.00
22
22
(see line 22 instructions)
No taxable transactions
o No taxable transactions
o
Remaining tax (subtract line 22 from line 21)
.00
23
23
PENALTY [multiply line 23 by 10 percent (0.10) if payment made after
PENALTY
.00
24
24
due date shown above].
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
.00
25
25
adjusted monthly interest rate is
INTEREST RATE CALCULATOR
TOTAL AMOUNT DUE AND PAYABLE (add lines 23, 24, and 25)
$
.00
26
26
Total sales made at the real property of a state-designated fair (see instructions)
$
.00
27
27
EMAIL ADDRESS
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
TELEPHONE
DATE
PAID PREPARER’S NAME
PAID PREPARER’S TELEPHONE NUMBER
PAID PREPARER’S
USE ONLY
GS
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.
CDTFA-401-GS (FRONT) REV. 82 (7-18)
STATE OF CALIFORNIA
STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN
CALIFORNIA DEPARTMENT
OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
EFF
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
YOUR ACCOUNT NO.
PM
CALIFORNIA DEPARTMENT OF
READ INSTRUCTIONS
BEFORE PREPARING
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-8009
o
Please check this box if this fling represents an AMENDED RETURN.
ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (CDTFA-401-GSIN)
ARE AVAILABLE AT
WWW.CDTFA.CA.GOV
OR BY CALLING 1-800-400-7115 (TTY:711).
Total (gross) sales
$
.00
1
1
Purchases subject to use tax
.00
2
2
Total (add lines 1 and 2)
.00
3
3
IF YOU HAVE DEDUCTIONS, FILL OUT SECTIONS A AND B ON THE BACK PAGE OF THIS RETURN.
IF YOU HAVE NO DEDUCTIONS, ENTER “0” ON LINE 11 AND PROCEED TO LINE 12.
Total nontaxable transactions reported (enter total nontaxable transactions from section
.00
11
11
B, line 6)
Transactions subject to tax (subtract line 11 from line 3)
.00
12
12
State tax 6.00 percent (multiply line 12 by .0600)
.00
13a
13a
(Diesel Sales)
Additional state tax on diesel sales
x 5.75 percent
.00
13b
13b
$
County tax 1/4 percent (multiply line 12 by .0025)
.00
14
14
Local tax 1 percent (multiply line 12 by .01) (additional schedules may apply - see line
.00
15
15
15 instructions)
District tax (from Schedule A2, total district tax) You must complete
CDTFA-531-A2
if
.00
16
16
you are engaged in business in a transactions and use tax district
Total state, county, local, and district tax (add lines 13a, 13b, 14, 15, and 16)
.00
17
17
Excess tax collected (enter excess tax collected, if any)
.00
18
18
Total tax amount (add lines 17 and 18)
.00
19
19
Credit for current period tax exemptions (enter the total current period partial exemption
.00
20a
20a
from section E, line 4)
Credit for prior period tax recovery (enter the total tax recovery amount from CDTFA-531-Q)
.00
20b
20b
Credit for tax paid to other state(s) (enter the credit as calculated from CDTFA-531-P)
.00
20c
20c
Credit for sales tax prepaid to fuel suppliers (enter amount from line G2 of CDTFA-531-G)
.00
20d
20d
Net tax (subtract lines 20a, 20b, 20c, and 20d from line 19)
.00
21
21
1st prepayment (tax only)
2nd prepayment (tax only)
Less tax prepayments
$
$
.00
22
22
(see line 22 instructions)
No taxable transactions
o No taxable transactions
o
Remaining tax (subtract line 22 from line 21)
.00
23
23
PENALTY [multiply line 23 by 10 percent (0.10) if payment made after
PENALTY
.00
24
24
due date shown above].
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
.00
25
25
adjusted monthly interest rate is
INTEREST RATE CALCULATOR
TOTAL AMOUNT DUE AND PAYABLE (add lines 23, 24, and 25)
$
.00
26
26
Total sales made at the real property of a state-designated fair (see instructions)
$
.00
27
27
EMAIL ADDRESS
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
TELEPHONE
DATE
PAID PREPARER’S NAME
PAID PREPARER’S TELEPHONE NUMBER
PAID PREPARER’S
USE ONLY
GS
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.
CDTFA-401-GS (BACK) REV. 82 (7-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN
YOUR ACCOUNT NO.
REPORTING PERIOD.
SECTION A. Full Deductions
Sales to other retailers for purposes of resale
$
.00
4
28
Nontaxable sales of food products
.00
5
29
Nontaxable labor (repair and installation)
.00
6
30
Sales to the United States government
.00
7
31
Sales in interstate or foreign commerce
.00
8
32
Sales tax (if any) included on line 1
.00
9
33
Other (clearly explain)
.00
10
34
Total Section A full deductions (add lines 4 through 10 and enter here)
$
.00
11
35
SECTION B. Current Period Tax Recoveries and Deductions The amount reported is for current period only,
and therefore, the original transaction needs to be included in line 1. (For all other prior period tax recovery items,
complete CDTFA-531-Q, Schedule Q - Tax Recovery, to claim your credit.)
Bad debt losses on taxable sales
$
.00
1
36
Cost of tax-paid purchases resold prior to use
.00
2
37
Returned taxable merchandise
.00
3
38
Cash discounts on taxable sales
.00
4
39
Total Section B (add lines 1 through 4)
.00
5
40
Total nontaxable transactions (add the total from Section A, line 11, and Section B, line 5
$
.00
6
41
and enter total here and on page 1, line 11)
SECTION C. Current Period Partial Tax Exemptions (do not include partial exemptions in line 11 total)
Farm equipment and machinery
$
.00
1
42
Diesel fuel used in farming and food processing
.00
2
43
Timber harvesting equipment and machinery
.00
3
44
Total partial state exemptions (add lines 1 through 3)
.00
4
45
Partial tax exemption rate
.05
5
46
Total Section C (multiply the total from Section C, line 4 by rate listed in Section C, line 5)
$
.00
6
47
SECTION D. Current Period Partial Tax Exemption on Motor Vehicle Fuel (MVF)
Amount subject to partial tax exemption for MVF transactions
$
.00
1
48
Partial tax exemption rate
.05
2
49
Total Section D (multiply amounts subject to partial tax exemption for MVF by partial
$
.00
3
50
exemption rate in Section D, line 2 and enter here)
SECTION E. Current Period Partial Tax Exemption for Manufacturing and Research & Development Equipment
Sales made subject to the manufacturing and research & development equipment
$
.00
1
51
exemption
Partial tax exemption rate
2
52
.039375
Total Section E. (multiply total manufacturing and research & development equipment
$
.00
3
53
transactions from section E, line 1 by the partial tax exemption rate in section E, line 2)
Total Current Period Partial Exemption Amount (add the totals from Section C, D,
$
.00
4
54
and E, and enter the total here and on page 1, line 20a)
CLEAR
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