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. 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.
This form was released by the California Board of Equalization in July 2014. A free fillable CA BOE 401-A2 is available for download below.
However, this form is no longer applicable.
It was replaced by Form CDTFA-401-A, issued by the California Department of Tax and Fee Administration (CDTFA) in November 2019, which can also be found on our website.