Local and District Taxes

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• Sellers and Purchasers
• Local Jurisdictions
• Information for Jurisdictions Contemplating a New District Tax
• Information for Sellers, Purchasers and Local Jurisdictions

"Local Tax" is the general term for sales and use taxes imposed under the Bradley-Burns Uniform Sales and Use Tax Law. The basic statewide sales and use tax rate is 7.25% and is divided as follows:

• 6.25% State
• 0.75% Local Jurisdiction (City or county of place of sale or use)
• 0.25% Local Transportation Fund (County of place of sale or use)

"District Taxes" are imposed locally under the Transactions and Use Tax Law. The tax rate in your area may be higher than 7.25% depending on the district taxes that apply there.

The information on this page focuses primarily on Local Tax. Additional tax rate and District Tax information is available at the Board's Information Center at 800-400-7115.

Sellers and Purchasers

Local Tax Allocation rules and procedures may vary depending on the business operations or type of goods sold. The following schedules and additional information should be helpful:

Local Tax Allocation Schedules and Instructions

• BOE-531, Schedule B, Detailed Allocation By County
• BOE-530, Schedule C, Detailed Allocation By Suboutlet
• BOE-531-F, Schedule F, Detailed Allocation By City
• BOE-530-B, Local Tax Allocation for Temporary Sales Locations

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Local Jurisdictions

If you represent a city, county, city and county or special tax district, the following will help you understand the local tax allocation process. Additional information is available below.

Distribution Information

• Local Tax Statement of Distributions
• Current Allocation Calendar
• Quarterly Distribution Summary for Local and Add on Tax
  • 4th Qtr 07
  • 3rd Qtr 07
  • 2nd Qtr 07
  • 1st Qtr 07
  • 4th Qtr 06

Forms

• BOE 549-L, Claimed Incorrect Distribution of Local Tax, Long Form
• BOE 549-S, Claimed Incorrect Distribution of Local Tax, Short Form
• BOE-555-LJ, Application for Payment by EFT

Publications

• Pub 28, Tax Information for City and County Officials

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Information for Sellers, Purchasers and Local Jurisdictions

Publications

• Pub 44, Tax Tips for District Taxes
• Pub 71, Tax Rates in California

Special Allocation Procedures Overview

• Sales and Purchases of $500,000 or More Subject to Use Tax
• Construction Contractors with Contracts Valued at $5,000,000 (or more)
• Sales of Jet Fuel
• Long-term Leases of Motor Vehicles
• Auctioneer

Frequently Used Local Tax Regulations

• 1802 - Place of Sale
• 1803 - Application of Tax
• 1806 - Construction Contractors
• 1807 - Process for Reviewing Local Tax Reallocation Inquiries

Complete Listing of Sales, Transactions, and Use Tax Regulations

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