Tax Return - Sales and Use Tax

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This is a checklist of things you will need to do in order to complete your Replacement Sales and Use Tax Return. For your reference, print this page prior to downloading your return.

• Who can use the replacement tax return?
• When are tax returns due?
• Download all pages of this tax return.
  • Complete the BOE-401-A2, State, Local and District Sales and Use Tax Return front and back.
  • Complete the BOE-531-Schedule A, Computation Schedule for District Tax front and back.
• Tax Return Instructions for completing the forms are available.
  • Enter your seller's permit account number (SR XX 12-345678) and reporting period at the top of return and Schedule A. If you cannot locate your seller's permit account number and/or reporting period, call the Board of Equalization Information Center at 800-400-7115 for assistance.
  • Enter the due date (see top of the tax return)
  • Enter owner name (see top of the tax return) Enter business address (see top of the tax return)
  • Sign and date your return, attach all the schedules and mail them to:
    • Board of Equalization
      P.O. Box 942879
      Sacramento, CA 94279-7072
  • Change or update your registration information and send this form with your return.

If additional information is needed, contact the Board of Equalization Information Center at 800-400-7115.

Detailed Breakdown of the Sales and Use Tax Rate

You can use the BOE-401-A2 if:

• You file a BOE-401-A, State, Local and District Sales and Use Tax Return or the BOE-401-EZ, Short Form - Sales and Use Tax Return.
• This replacement return is provided as a convenience for taxpayers who did not receive a return in the mail or who may have lost their copy.
• Note: If you do not regularly use the BOE-401-A or BOE-401-EZ return or you need other schedules, please call our Information Center at 800-400-7115.

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When is my tax return due?

• If you file a return once a month, the return must be filed and paid within one month following the end of the reporting period. An example would be, January monthly return is due the last day of February, February monthly return is due the last day of March and so on.
• If you file a return on a quarterly basis, the return must be filed and paid within one month following the end of the reporting period. An example would be First Quarter 2006 return is for the months of January, February and March and is due April 30, 2006.
• If you are filing a return on a calendar or fiscal yearly basis, the return must be filed and paid within one month following the end of the reporting period. An example, the calendar yearly return for the period January 1, 2006 through December 31, 2006 is due January 31, 2007. The fiscal yearly return for the period July 1, 2005 through June 30, 2006 is due July 31, 2006.
• If the due date of your return falls on a Saturday, Sunday, or state holiday, your return will be considered timely if it is postmarked by the next business day.

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