Form BOE-401-A2 (S1F) "State, Local, and District Sales and Use Tax Return" - California

What Is Form BOE-401-A2?

Form BOE-401-A2, State, Local, and District Sales and Use Tax Return, is a legal document completed by California businesses to report sales and use tax due. The form was released by the California Board of Equalization on July 1, 2014. A free fillable Form BOE-401-A2 is available for download below.

This return is a summary of the state, local, and district business activity - it describes gross sales, taxable, non-taxable and exempt sales, sales and use tax you were required to collect, and current information about your business. If you ensure the accuracy of your return, you will avoid overpayment, penalties, and interest. Even if you do not owe taxes for the reporting period, you must file a return.

Form BOE-401-A2 is no longer valid. It was replaced by Form CDTFA-401-A, issued by the California Department of Tax and Fee Administration (CDTFA), which can also be found on our website.

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Form BOE-401-A2 Instructions

Provide the following information in the California BOE-401-A2 Form:

  1. Indicate the reporting year and your seller's permit account number.
  2. Write down the name of your business and its address.
  3. State the total amount of gross sales and purchases subject to use tax and add them together. Report all transactions related to California business, including lease and rental receipts. Include the purchases of merchandise, equipment, and other tangible personal property subject to use tax.
  4. Calculate the total full deductions using Section A on the second page of the form and report nontaxable transactions - sales to other retailers for resale, nontaxable labor and sales of food products, sales to the government, and sales in interstate or foreign commerce.
  5. Enter the amount of state tax, county tax, and district tax due.
  6. Write down the number of local tax adjustments for aircraft common carriers. Attach a schedule that shows the purchase or sale.
  7. Record the amount of tax paid for merchandise bought out of state and used in California and calculate the net tax.
  8. If you made any tax prepayments enter their amounts.
  9. If you have to pay any penalty or interest, write down their amounts.
  10. Enter the total amount of tax due and payable.
  11. Calculate the total tax recovery adjustments and deductions using Section B.
  12. Complete the partial state tax exemption worksheet (Section C) if your business made any transactions with the listed merchandise.
  13. If you made sales that fall under the manufacturing and research and development equipment exemption, fill out Section D.
  14. Certify the return is true, correct, and complete. Write down your name, title, and contact details. Sign and date the form. Make a copy for your records.

Form BOE-401-A2 must be mailed to the Board of Equalization, PO Box 942879, Sacramento CA 94279-7072. Attach a payment - you may make a credit card payment or send a check or money order. Do not send a cash payment through the mail.

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Download Form BOE-401-A2 (S1F) "State, Local, and District Sales and Use Tax Return" - California

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STATE OF CALIFORNIA
BOE-401-A2 (S1F) REV. 108 (7-14)
BOARD OF EQUALIZATION
STATE, LOCAL, and DISTRICT SALES and USE TAX RETURN
BOE USE ONLY
RA-TT
LOC
REG
PERIOD
YEAR
DUE ON OR BEFORE
FOR
RA-BTR
REF
AACS
IMPORTANT:
SELLER'S PERMIT ACCOUNT NUMBER (i.e., SRY XXX-XXXXXX)
Select one
Your account number and reporting period
EFF
are required.
NAME
Mail To:
BOARD OF EQUALIZATION
BUSINESS ADDRESS
PO BOX 942879
SACRAMENTO CA 94279-7072
CITY
STATE
ZIP
ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (BOE-401-INST)
BOE
ARE AVAILABLE AT WWW.BOE.CA.GOV OR BY CALLING 1-800-400-7115.
USE
$
1 TOTAL (gross) SALES
1
.00
2 PURCHASES SUBJECT TO USE TAX
2
.00
3 TOTAL (add lines 1 and 2)
.00
IF YOU HAVE DEDUCTIONS, FILL OUT LINES 4-11 ON PAGES 2 AND 3 OF THIS RETURN.
IF NO DEDUCTIONS, ENTER "0" ON LINE 11 AND PROCEED TO LINE 12.
.00
11 TOTAL NONTAXABLE TRANSACTIONS REPORTED (enter total deductions from line 11 on page 3)
11
12 TRANSACTIONS SUBJECT TO STATE TAX (subtract line 11 from line 3)
.00
12
.00
13 a STATE TAX 6.25% (multiply line 12 by .0625)
.00
13 b TAX RECOVERY ADJUSTMENT (enter tax recovery adjustment from box 13b, Section B on page 2)
13 b
14 a TRANSACTIONS SUBJECT TO COUNTY TAX (add amount in box 61 [Section C, page 2], box 73 [Section D,
.00
page 3] and line 12 above)
.00
b COUNTY TAX 1/4% (multiply line 14a by .0025)
.00
15
15 LOCAL TAX ADJUSTMENTS FOR AIRCRAFT COMMON CARRIERS
LOCAL TAX ADJUSTMENTS FOR AIRCRAFT COMMON CARRIERS ONLY
ONLY (see line 15 instructions)
(see line 15 instructions)
15
REC.
NO
.00
16 TRANSACTIONS SUBJECT TO LOCAL TAX (add or subtract line 15 to/from line 14a)
17 COMBINED STATE AND LOCAL TAX 1% (multiply line 16 by .01) (additional schedules may
.00
apply - see line 17 instructions)
18 DISTRICT TAX (from Schedule A1 or A2, TOTAL DISTRICT TAX)
YOU MUST COMPLETE BOE-531-A1,
.00
18
Schedule A1 or BOE-531-A2, Schedule A2, if you are engaged in business in a transactions and use tax district.
.00
19 TOTAL STATE, COUNTY, LOCAL, AND DISTRICT TAX (add lines 13a, 13b, 14b, 17, and 18)
19
20 SALES OR USE TAX PAID TO OTHER STATES (Enter the amount of tax paid for merchandise purchased
20
.00
out of state for use in California. The purchase price must be included in line 2 above.)
.00
21 NET TAX (subtract line 20 from line 19)
PM
Total
1st prepayment (Tax only)
2nd prepayment (Tax only)
+
=
.00
22 LESS TAX PREPAYMENTS
LESS TAX PREPAYMENTS
Prepayment 22
$
$
23 REMAINING TAX (subtract line 22 from line 21)
.00
24 PENALTY of 10%
(.10) is due if your tax payment is made, or your return is filed,
PENALTY
24
.00
after the due date shown above (see line 24 instructions).
25 INTEREST:
One month's interest is due on tax for each month or fraction of a month that payment
25
INTEREST
.00
is delayed after the due date. The adjusted monthly interest rate is
Interest Rate Calculator
RE
26 TOTAL AMOUNT DUE AND PAYABLE (add lines 23, 24, and 25)
26
$
.00
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.
YOUR SIGNATURE AND TITLE
TELEPHONE NUMBER
DATE
(
)
PRINT NAME AND TITLE
EMAIL ADDRESS
PAID PREPARER'S NAME
PREPARER'S TELEPHONE NUMBER
PAID PREPARER'S
(
)
USE ONLY
Make a copy for your records.
page 1
STATE OF CALIFORNIA
BOE-401-A2 (S1F) REV. 108 (7-14)
BOARD OF EQUALIZATION
STATE, LOCAL, and DISTRICT SALES and USE TAX RETURN
BOE USE ONLY
RA-TT
LOC
REG
PERIOD
YEAR
DUE ON OR BEFORE
FOR
RA-BTR
REF
AACS
IMPORTANT:
SELLER'S PERMIT ACCOUNT NUMBER (i.e., SRY XXX-XXXXXX)
Select one
Your account number and reporting period
EFF
are required.
NAME
Mail To:
BOARD OF EQUALIZATION
BUSINESS ADDRESS
PO BOX 942879
SACRAMENTO CA 94279-7072
CITY
STATE
ZIP
ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (BOE-401-INST)
BOE
ARE AVAILABLE AT WWW.BOE.CA.GOV OR BY CALLING 1-800-400-7115.
USE
$
1 TOTAL (gross) SALES
1
.00
2 PURCHASES SUBJECT TO USE TAX
2
.00
3 TOTAL (add lines 1 and 2)
.00
IF YOU HAVE DEDUCTIONS, FILL OUT LINES 4-11 ON PAGES 2 AND 3 OF THIS RETURN.
IF NO DEDUCTIONS, ENTER "0" ON LINE 11 AND PROCEED TO LINE 12.
.00
11 TOTAL NONTAXABLE TRANSACTIONS REPORTED (enter total deductions from line 11 on page 3)
11
12 TRANSACTIONS SUBJECT TO STATE TAX (subtract line 11 from line 3)
.00
12
.00
13 a STATE TAX 6.25% (multiply line 12 by .0625)
.00
13 b TAX RECOVERY ADJUSTMENT (enter tax recovery adjustment from box 13b, Section B on page 2)
13 b
14 a TRANSACTIONS SUBJECT TO COUNTY TAX (add amount in box 61 [Section C, page 2], box 73 [Section D,
.00
page 3] and line 12 above)
.00
b COUNTY TAX 1/4% (multiply line 14a by .0025)
.00
15
15 LOCAL TAX ADJUSTMENTS FOR AIRCRAFT COMMON CARRIERS
LOCAL TAX ADJUSTMENTS FOR AIRCRAFT COMMON CARRIERS ONLY
ONLY (see line 15 instructions)
(see line 15 instructions)
15
REC.
NO
.00
16 TRANSACTIONS SUBJECT TO LOCAL TAX (add or subtract line 15 to/from line 14a)
17 COMBINED STATE AND LOCAL TAX 1% (multiply line 16 by .01) (additional schedules may
.00
apply - see line 17 instructions)
18 DISTRICT TAX (from Schedule A1 or A2, TOTAL DISTRICT TAX)
YOU MUST COMPLETE BOE-531-A1,
.00
18
Schedule A1 or BOE-531-A2, Schedule A2, if you are engaged in business in a transactions and use tax district.
.00
19 TOTAL STATE, COUNTY, LOCAL, AND DISTRICT TAX (add lines 13a, 13b, 14b, 17, and 18)
19
20 SALES OR USE TAX PAID TO OTHER STATES (Enter the amount of tax paid for merchandise purchased
20
.00
out of state for use in California. The purchase price must be included in line 2 above.)
.00
21 NET TAX (subtract line 20 from line 19)
PM
Total
1st prepayment (Tax only)
2nd prepayment (Tax only)
+
=
.00
22 LESS TAX PREPAYMENTS
LESS TAX PREPAYMENTS
Prepayment 22
$
$
23 REMAINING TAX (subtract line 22 from line 21)
.00
24 PENALTY of 10%
(.10) is due if your tax payment is made, or your return is filed,
PENALTY
24
.00
after the due date shown above (see line 24 instructions).
25 INTEREST:
One month's interest is due on tax for each month or fraction of a month that payment
25
INTEREST
.00
is delayed after the due date. The adjusted monthly interest rate is
Interest Rate Calculator
RE
26 TOTAL AMOUNT DUE AND PAYABLE (add lines 23, 24, and 25)
26
$
.00
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.
YOUR SIGNATURE AND TITLE
TELEPHONE NUMBER
DATE
(
)
PRINT NAME AND TITLE
EMAIL ADDRESS
PAID PREPARER'S NAME
PREPARER'S TELEPHONE NUMBER
PAID PREPARER'S
(
)
USE ONLY
Make a copy for your records.
page 1
BOE-401-A2 (S1B) REV. 108 (7-14)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
STATE, LOCAL, and DISTRICT SALES and USE TAX RETURN
YOUR ACCOUNT NO.
REPORTING PERIOD
SECTION A. Full Deductions
BOE
USE
4 SALES TO OTHER RETAILERS FOR PURPOSES OF RESALE
50
.00
$
51
.00
5 NONTAXABLE SALES OF FOOD PRODUCTS
52
.00
6 NONTAXABLE LABOR (repair and installation)
.00
53
7 SALES TO THE UNITED STATES GOVERNMENT
54
.00
8 SALES IN INTERSTATE OR FOREIGN COMMERCE
.00
9 SALES TAX (if any) INCLUDED ON LINE 1
55
.00
10 OTHER (clearly explain)
90
<
$
.00
TOTAL FULL DEDUCTIONS (add lines 4 thru 10)
COLUMN A
COLUMN B
COLUMN C
TRANSACTIONS
ALL TRANSACTIONS
TOTAL OF
FROM 7-1-11
ON OR AFTER
SECTION B. Tax Recovery Adjustments/Deductions
COLUMNS A AND B
TO 12-31-12
1-1-13
1 BAD DEBT LOSSES ON TAXABLE SALES
$
$
$
.00
56
2 BAD DEBT LENDER LOSSES
.00
62
.00
3 COST OF TAX-PAID PURCHASES RESOLD PRIOR TO USE
57
4 RETURNED TAXABLE MERCHANDISE
.00
58
.00
5 CASH DISCOUNTS ON TAXABLE SALES
59
Box B1
TOTAL TAX RECOVERY ADJUSTMENTS/DEDUCTIONS
<
$
$
$
.00
(add lines 1 thru 5)
Box 13b
TAX RECOVERY ADJUSTMENT (multiply Box B1 x .0025, then enter here
and on page 1, line 13b)
SECTION C. Partial State Tax Exemptions
COLUMN A
COLUMN B
TRANSACTIONS
COLUMN C
ALL TRANSACTIONS
YOU MUST COMPLETE THE PARTIAL STATE TAX EXEMPTION
TOTAL OF
FROM 7-1-11
ON OR AFTER
WORKSHEET FOR THE FOLLOWING TRANSACTIONS.
TO 12-31-12
COLUMNS A AND B
1-1-13
$
$
$
.00
1 TELEPRODUCTION EQUIPMENT
64
.00
2 FARM EQUIPMENT
65
.00
3 DIESEL FUEL USED IN FARMING AND FOOD PROCESSING
66
4 TIMBER HARVESTING EQUIPMENT AND MACHINERY
67
.00
5 RACEHORSE BREEDING STOCK
68
.00
Box 60
TOTAL PARTIAL STATE TAX EXEMPTIONS
.00
69
60
(enter sum of lines 1 thru 5 for each column)
STATE TAX EXEMPTION FACTOR (multiply Total Partial State Tax
Exemptions by State Tax Exemption Factor for each column and enter
.8400
.8800
totals below)
Box 61
TOTAL ADJUSTED PARTIAL EXEMPTIONS
61
<
(add totals for each column and enter in Box 61)
$
$
$
.00
page 2
STATE OF CALIFORNIA
BOE-401-A2 (S2) REV. 108 (7-14)
BOARD OF EQUALIZATION
STATE, LOCAL, and DISTRICT SALES and USE TAX RETURN
YOUR ACCOUNT NO.
REPORTING PERIOD
TRANSACTIONS
SECTION D. Partial State Tax Exemption for Manufacturing and Research and
ON OR AFTER
Development Equipment
7-1-14
Box 72
72
SALES MADE SUBJECT TO THE MANUFACTURING AND RESEARCH AND DEVELOPMENT EQUIPMENT
.00
EXEMPTION
STATE TAX EXEMPTION FACTOR (multiply total Manufacturing and Research and Development Equipment transactions
0.6700
in box 72 by the State Tax Exemption Factor and enter amount in box 73)
Box 73
TOTAL ADJUSTED MANUFACTURING AND RESEARCH AND DEVELOPMENT EQUIPMENT PARTIAL
73
<
EXEMPTIONS
.00
11 TOTAL NONTAXABLE TRANSACTIONS (add amounts for Sections A, B, C, and D as referenced by the "<", then
$
enter here and on page 1, line 11)
.00
page 3
Page of 3