Boe 401 Ds Form – Fill Out and Use This PDF

BOE-401-DS REV. 2 (3-09)						STATE OF CALIFORNIA
USE TAX RETURN					BOARD OF EQUALIZATION
	(Please print clearly and complete all items)
NAME					CALENDAR YEAR BEING REPORTED
ADDRESS
CITY	COUNTY			STATE	ZIP CODE
ADDRESS WHERE PROPERTY IS USED (q same as above)
BRIEF DESCRIPTION OF ITEM PURCHASED			PURCHASE DATE		PURCHASE PRICE
(attach a separate sheet if more space is needed)					$
					$
					$
					$
					$
					$
					$
	TOTAL PURCHASES FOR THE CALENDAR YEAR				$
				TAX RATE	x
			USE TAX SUBTOTAL		$
		DEDUCT SALES TAX PAID TO ANOTHER STATE			$
				NET USE TAX DUE	$
	ADD 10% PENALTY IF APPLICABLE (see instructions)				$
	ADD INTEREST IF APPLICABLE (see instructions)				$
				TOTAL DUE	$
SIGNATURE					DATE
PRINT NAME					DAYTIME TELEPHONE
					(	)

Write your check for the amount of the Total Due. Make it payable to: Board of Equalization. Mail the original tax return (keep a copy for your records) and your check to:

Board of Equalization

PO Box 942879

Sacramento, CA 94279-7071

This tax return is due by January 31st of the year following the calendar year in which the use tax liability was incurred. Penalty and interest applies to payments made after the due date.

FOR BOE USE ONLY

Account No.

Case ID No.

Case ID No.

State Board of Equalization • Publication 79B, CALIFORNIA USE TAX • July 2009

When is my tax return due?

If you are reporting and paying use tax on the return included in this publication, it is due by January 31st of the year following the calendar year in which the use tax liability was incurred. Penalty and interest applies to payments received after the due date. If you are reporting and paying use tax on your state income tax return, the due date for use tax is the same as the due date for your state income tax return. The date the use tax liability was incurred must be within the tax year being reported on your state income tax return.

What can I do if I owe use tax for prior years?

The In-State Voluntary Disclosure Program may beneit purchasers who are not required to have a seller’s permit, but have a use tax liability. If you owe use tax for periods prior to the current reporting year, you should review this program.

How do I complete this use tax return?

Follow these easy steps, starting at the top of the form:

•  Fill in your name, address, city, county, state, and zip code.

•  Write in the calendar year you made the purchase. (example: 2009)

•  Enter a brief description of the item, date of purchase, and the dollar amount. If you need more space, attach a separate sheet with this information. You may round all dollar amounts to the nearest whole dollar. Do not include separately stated shipping charges in the purchase price. See publication 123, California Businesses: How to Identify California Use Tax Due, for details.

•  Enter the total amount of purchases you are reporting for the calendar year.

•  Multiply the total purchases by the sales and use tax rate that is in effect at the time and location that the item was used, stored, or otherwise consumed. Enter this amount on the “Use Tax Subtotal” line. The use tax rate is the same as the sales tax rate for your location. Please see publication 71, California City and County Sales and Use Tax Rates.

•  Deduct the amount of any sales tax you paid to another state for the purchases being reported.  Keep the receipts proving the payment of this tax for your records. Note: For each item purchased, you cannot deduct more than the amount of tax that would have been due if the purchase had been made in California.

•  A penalty of 10 percent of the Net Use Tax Due is imposed for tax paid after the due date.

•  Interest is also due on tax paid after the due date. Interest is due for each month or fraction of a month that payment is made after the due date. You may use our online interest calculator, https://eile.boe.ca.gov/boewebservices/interestCalculation.jsp or call our Taxpayer Information Section for assistance in calculating interest due. To ind our online interest calculator, go to the BOE home page and search, Interest Calculator.

•  Add the penalty and interest amounts to the Net Use Tax Due to determine the Total Due.

•  Sign and date your tax return. Be sure to include a daytime telephone number where you can be reached if we have questions.

•  Make your check payable to the Board of Equalization for the Total Due amount, attach it to the tax return, and mail them to the address shown on the return. Keep a copy for your records.

Additional information available from our Taxpayer Information Section or website.

Regulations

1610 Vehicles, Vessels and Aircraft

Publications

52Vehicles and Vessels: How to request a Use Tax Clearance for DMV Regulation

71California City and County Sales and Use Tax Rates

79Documented Vessels and California Tax

79A Aircraft and California Tax

107Do You Need a California Seller’s Permit?

112Purchases from Out-of-State Vendors