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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Form BOE-401-A2 is no longer valid .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.
Form BOE-401-A2 Instructions
Provide the following information in the California BOE-401-A2 Form:
- Indicate the reporting year and your seller's permit account number.
- Write down the name of your business and its address.
- 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.
- 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.
- Enter the amount of state tax, county tax, and district tax due.
- Write down the number of local tax adjustments for aircraft common carriers. Attach a schedule that shows the purchase or sale.
- Record the amount of tax paid for merchandise bought out of state and used in California and calculate the net tax.
- If you made any tax prepayments enter their amounts.
- If you have to pay any penalty or interest, write down their amounts.
- Enter the total amount of tax due and payable.
- Calculate the total tax recovery adjustments and deductions using Section B.
- Complete the partial state tax exemption worksheet (Section C) if your business made any transactions with the listed merchandise.
- If you made sales that fall under the manufacturing and research and development equipment exemption, fill out Section D.
- 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.
Download Form BOE-401-A2 (S1F) State, Local, and District Sales and Use Tax Return - California
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