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

What Is Form CDTFA-401-A?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. Check the official instructions before completing and submitting the form.

Form Details:

  • Released on July 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-A 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-A "State, Local, and District Sales and Use Tax Return" - California

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CDTFA-401-A (FRONT) REV. 115 (7-18)
STATE OF CALIFORNIA
STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN
CALIFORNIA DEPARTMENT
OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
EFF
YOUR ACCOUNT NO.
PM
CALIFORNIA DEPARTMENT OF
READ INSTRUCTIONS
BEFORE PREPARING
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-8062
o
  Please check this box if this fling represents an AMENDED RETURN.
ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (CDTFA-401-INST)
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 PAGE 2 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
.00
11
11
section 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
13
13
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 (you must complete a CDTFA-531-A2, Schedule A2, if you are engaged in
.00
16
16
business in a transactions and use tax district)
Total state, county, local, and district tax (add lines 13, 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 partial tax exemptions (enter total from section D, line 4 on
.00
20a
20a
page 2)
Credit for prior period tax recovery (enter the Total Prior Period Tax Recovery Amount
.00
20b
20b
from CDTFA-531-Q)
Credit for tax paid to other state(s) (enter the credit as calculated from CDTFA-531-P)
.00
20c
20c
Credit for aircraft common carrier partial exemption
(CDTFA-531-X
is required to claim
.00
20d
20d
this credit)
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)
o  No taxable transactions o No taxable transactions
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
$
.00
Total sales made at the real property of a state-designated fair (see instructions)
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
Make check or money order payable to California Department of Tax and Fee Administration.
A
Write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-401-A (FRONT) REV. 115 (7-18)
STATE OF CALIFORNIA
STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN
CALIFORNIA DEPARTMENT
OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
EFF
YOUR ACCOUNT NO.
PM
CALIFORNIA DEPARTMENT OF
READ INSTRUCTIONS
BEFORE PREPARING
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-8062
o
  Please check this box if this fling represents an AMENDED RETURN.
ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (CDTFA-401-INST)
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 PAGE 2 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
.00
11
11
section 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
13
13
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 (you must complete a CDTFA-531-A2, Schedule A2, if you are engaged in
.00
16
16
business in a transactions and use tax district)
Total state, county, local, and district tax (add lines 13, 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 partial tax exemptions (enter total from section D, line 4 on
.00
20a
20a
page 2)
Credit for prior period tax recovery (enter the Total Prior Period Tax Recovery Amount
.00
20b
20b
from CDTFA-531-Q)
Credit for tax paid to other state(s) (enter the credit as calculated from CDTFA-531-P)
.00
20c
20c
Credit for aircraft common carrier partial exemption
(CDTFA-531-X
is required to claim
.00
20d
20d
this credit)
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)
o  No taxable transactions o No taxable transactions
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
$
.00
Total sales made at the real property of a state-designated fair (see instructions)
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
Make check or money order payable to California Department of Tax and Fee Administration.
A
Write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-401-A (BACK) REV. 115 (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 full deductions (add lines 4 through 10)
$
.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 (see instructions on how to calculate this deduction)
.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)
Teleproduction equipment
$
.00
1
42
Farm equipment and machinery
.00
2
43
Diesel fuel used in farming and food processing
.00
3
44
Timber harvesting equipment and machinery
.00
4
45
Racehorse breeding stock
.00
5
46
Total current period partial exemptions (enter sum of lines 1 through 5)
.00
6
47
Partial exemption rate
.05
7
48
Total Section C (multiply the total from Section C, line 6 by rate listed in section C, line 7)
$
.00
8
49
SECTION D. Current Period Partial Tax Exemption for Manufacturing and Research and Development
Equipment
Sales made subject to the manufacturing and research and development equipment
$
.00
1
50
exemption
Partial exemption rate
2
51
.039375
Total Section D (multiply line 1 by line 2)
$
.00
3
52
Total Current Period Partial Exemptions (add the totals from Section C, line 8 and
$
.00
4
53
Section D, line 3, and enter here and on page 1, line 20a)
STATE OF CALIFORNIA
CDTFA-531-A2 (S1F) REV. 31 (7-18)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE A2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form
DUE ON OR BEFORE
YOUR ACCOUNT NUMBER
ENTER amount from line 12 on your CDTFA-401-A or 401-GS, or from line 1 on your
A1
$
.00
CDTFA-401-E
A2/A3 ENTER all transactions subject to only the state rate of 7.25% (see instructions)
.00
SUBTRACT line A2/A3 from line A1
A4
$
.00
(Allocate this amount to the correct district tax areas in column A5.)
PLEASE READ THE INSTRUCTIONS ON PAGE 11 BEFORE COMPLETING THIS SCHEDULE
A6/A7
A5
A8
A9
A10
ADD ( + ) /
DISTRICT TAX AREAS
ALLOCATE LINE A4 TO
TAXABLE AMOUNT
TAX
DISTRICT TAX DUE
DEDUCT ( - )
CORRECT DISTRICT(S)
A5 plus/minus A6/A7
RATE
Multiply A8 by A9
ADJUSTMENTS
ALAMEDA COUNTY
378
.02
$
.00
City of Albany
429
.025
.00
430
.025
City of Hayward
.00
(Eff. 4-1-17) 451
.025
City of Newark
.00
City of San Leandro
380
.025
.00
City of Union City
428
.025
.00
AMADOR COUNTY
194
.005
.00
BUTTE COUNTY
Town of Paradise
381
.005
.00
COLUSA COUNTY
City of Williams
139
.005
.00
SUBTOTAL A11a (Add amounts in column A10 on this page. Enter the total here and on line A11a below.)
$
.00
Continued on page 2
A11a
SUBTOTAL DISTRICT TAX (Page 1, enter the total from line A11a above.)
$
.00
A11b
SUBTOTAL DISTRICT TAX (Page 2, enter the total from line A11b on page 2.)
.00
A11c
SUBTOTAL DISTRICT TAX (Page 3, enter the total from line A11c on page 3.)
.00
A11d
SUBTOTAL DISTRICT TAX (Page 4, enter the total from line A11d on page 4.)
.00
A11e
SUBTOTAL DISTRICT TAX (Page 5, enter the total from line A11e on page 5.)
.00
A11f
SUBTOTAL DISTRICT TAX (Page 6, enter the total from line A11f on page 6.)
.00
A11g
SUBTOTAL DISTRICT TAX (Page 7, enter the total from line A11g on page 7.)
.00
A11h
SUBTOTAL DISTRICT TAX (Page 8, enter the total from line A11h on page 8.)
.00
A11i
SUBTOTAL DISTRICT TAX (Page 9, enter the total from line A11i on page 9.)
.00
A11j
SUBTOTAL DISTRICT TAX (Page 10, enter the total from line A11j on page 10.)
.00
TOTAL DISTRICT TAX (Add lines A11a, A11b, A11c, A11d, A11e, A11f, A11g, A11h, A11i, and A11j.
A11
$
.00
Enter here and on line 16 of your CDTFA-401-A or 401-GS, or on line 5 on your 401-E return.)
Page 1
CDTFA-531-A2 (S1B) REV. 31 (7-18)
SCHEDULE A2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form
ACCOUNT NUMBER
REPORTING PERIOD
A6/A7
A5
A8
A9
A10
ADD ( + ) /
DISTRICT TAX AREAS
ALLOCATE LINE A4 TO
TAXABLE AMOUNT
TAX
DISTRICT TAX DUE
DEDUCT ( - )
CORRECT DISTRICT(S)
A5 plus/minus A6/A7
RATE
Multiply A8 by A9
ADJUSTMENTS
CONTRA COSTA COUNTY
025
.01
$
.00
City of Antioch
350
.015
.00
242
.015
City of Concord
.00
City of El Cerrito
383
.025
.00
City of Hercules
286
.015
.00
City of Martinez
(Eff. 4-1-17) 453
.015
.00
Town of Moraga
301
.02
.00
303
.015
City of Orinda
.00
City of Pinole
385
.02
.00
City of Pittsburg
288
.015
.00
City of Pleasant Hill
(Eff. 4-1-17) 455
.015
.00
387
.02
City of Richmond
.00
(Exp. 9-30-17) 368
Discontinued
.0175
City of San Pablo
.00
City of San Pablo
(Eff. 10-1-17) 609
.015
.00
DEL NORTE COUNTY
388
.0025
.00
EL DORADO COUNTY
(Exp. 3-31-17) 246
.005
City of Placerville
Discontinued
.00
(Eff. 4-1-17) 457
.01
City of Placerville
.00
City of So. Lake Tahoe
097
.005
.00
FRESNO COUNTY
099
.00725
.00
City of Huron
352
.01725
.00
177
.01225
City of Reedley
.00
City of Sanger
179
.01475
.00
City of Selma
169
.01225
.00
GLENN COUNTY
City of Orland
(Eff. 4-1-17) 458
.005
.00
SUBTOTAL A11b (Add amounts in column A10 on this page. Enter the total here and on line A11b on
$
.00
page 1 of Schedule A2.)
Continued on page 3
Page 2
CDTFA-531-A2 (S2F) REV. 31 (7-18)
SCHEDULE A2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form
ACCOUNT NUMBER
REPORTING PERIOD
A6/A7
A5
A8
A9
A10
ADD ( + ) /
DISTRICT TAX AREAS
ALLOCATE LINE A4 TO
TAXABLE AMOUNT
TAX
DISTRICT TAX DUE
DEDUCT ( - )
CORRECT DISTRICT(S)
A5 plus/minus A6/A7
RATE
Multiply A8 by A9
ADJUSTMENTS
HUMBOLDT COUNTY
389
.005
$
.00
City of Arcata
425
.0125
.00
427
.0125
City of Eureka
.00
City of Fortuna
(Eff. 4-1-17) 460
.0125
.00
City of Rio Dell
391
.015
.00
City of Trinidad
426
.0125
.00
IMPERIAL COUNTY
029
.005
.00
230
.01
City of Calexico
.00
City of El Centro
(Eff. 4-1-17) 462
.01
.00
INYO COUNTY
014
.005
.00
KERN COUNTY
198
.01
City of Arvin
.00
170
.01
City of Delano
.00
City of Ridgecrest
(Exp. 3-31-17) 291
Discontinued
.0075
.00
City of Ridgecrest
(Eff. 4-1-17) 463
.01
.00
City of Wasco
(Eff. 4-1-17) 464
.01
.00
KINGS COUNTY
(Eff. 10-1-17) 603
.01
City of Corcoran
.00
LAKE COUNTY
City of Clearlake
(Exp. 3-31-17) 058
Discontinued
.005
.00
City of Clearlake
(Eff. 4-1-17) 468
.015
.00
(Exp. 3-31-17) 101
Discontinued
.005
City of Lakeport
.00
City of Lakeport
(Eff. 4-1-17) 466
.015
.00
SUBTOTAL A11c (Add amounts in column A10 on this page. Enter the total here and on line A11c on
$
.00
page 1 of Schedule A2.)
Continued on page 4
Page 3