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Form BOE-401-CUTS Fillable Combined State and Local Consumer Use Tax Return for Vehicles, Vessels, Aircraft, and Mobilehomes
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)Electronic Payment (ePay) option Login as an eClient or if you have an existing BOE account issued by the Consumer Use Tax Section log in (Attach a copy of the bill of sale or similar document that confirms the total purchase price ) $ (if applicable) by whichever period expires earlier: * Regardless of the payment method selected you must complete date sign and mail the return to the address identified above [ ] Check here if you paid by ePay 1 855 292 8931 You will receive a Payment Confirmation Number when the transaction is completed 1 On or before the last day of the calendar month 1 TOTAL PURCHASE PRICE 1 vehicle undocumented vessel or mobilehome is 10 TOTAL AMOUNT DUE AND PAYABLE (Add lines 7 8 and 9) $ 1542 to replace the existing 90 Day Test with a 12 1620 and Sales and Use Tax Regulation 1594 for more 2 documented vessel is principally stored or moored or 2 LOCATION OF PROPERTY (City County see instructions) 2 The last calendar day of the twelfth month following 297 5) or the brother or sister if the sale is between two 3 aircraft is principally hangared or tied down 3 EXEMPTIONS AND EXCLUSIONS (If you wish to file a claim that the transaction is not subject to use 4 PURCHASE PRICE SUBJECT TO TAX [If an exemption or exclusion has been claimed enter 5 AMOUNT OF USE TAX (Multiply line 4 by the applicable tax rate see instructions) $ 6 CREDIT FOR SALES OR USE TAX PAID (Documentation required see instructions) $ 7 by 10% ( 10) 7 NET TAX (Subtract line 6 from line 5) $ 8 PENALTY [If payment is made after the tax due date multiply the amount on line 7 by 10% ( 10)] $ 9 INTEREST (Interest accrues for each month or fraction thereof after the tax due date see a Commercial Deep Sea Fishing 36 b Common Carrier (aircraft only) 37 a Commercial Deep Sea Fishing: Under certain a PURCHASE DATE (see instructions) a Purchase Date: The purchase date of the vehicle ACCOUNT NUMBER (see instructions) Account Number: Enter your BOE account number if ADDRESS adoption certificate or other documentation that is official after the tax due date entered on the return Multiply line Aircraft: Enter the city and county in which the aircraft is Aircraft: Enter the Tail Number and Serial Number amount and payment of the tax must be submitted to amount of credit may not exceed the total of the and date of delivery and is subject to verification and send the completed return on or before the due date and tax paid (if applicable) on or before the last day of the another state or the Department of Motor Vehicles The any return made applicable California state county local and district taxes applicable Failure to submit the required evidence will as personal or business use the use tax applies assistance assistance in determining the correct tax rate assumption of a loan is not exempt (refer to Line 1 of Attach a copy of the bill of sale or similar document b Common Carrier (aircraft only): Under certain b TAX DUE DATE (see instructions) b Tax Due Date: be substantiated with evidence which identifies the BOARD OF EQUALIZATION BOE 401 CUTS (S1B) REV 2 (4 13) STATE OF CALIFORNIA BOE 401 CUTS (S1F) REV 2 (4 13) STATE OF CALIFORNIA BOE 401 CUTS (S2) REV 2 (4 13) BOE USE ONLY BOX MAY BE c Interstate and Foreign Commerce 41 d Family Transaction 42 c Interstate or Foreign Commerce: Under certain c PROPERTY ID NUMBER (see instructions) c Property ID Number: calculating the amount of interest you owe Calculator on the BOE website for assistance in California (including a vehicle vessel or aircraft California and sufficiently identifies the date location and carriers of persons or property for hire may be exempt Check off the appropriate box: VEHICLE (CSA) MOBILEHOME (CSA) VESSEL (CSB) AIRCRAFT (CSP) Check or Money Order: Payable to the State Board of Equalization If you have an existing account issued by the Consumer Use Tax Section CHECKED child or spouse or on or after January 1 2005 the CITY STATE ZIP claimed enter zero (0) on lines 4 7 and 10 Sign date claiming you received the property as a gift you must closing statement or similar document that confirms the COMBINED STATE AND LOCAL CONSUMER USE TAX RETURN BOARD OF EQUALIZATION commercial deep sea fishing outside the territorial waters complete date sign and mail the return to the completed return a copy of the bill of sale or similar conditions aircraft purchased or leased by common conditions the purchase of a vehicle vessel or aircraft conditions the purchase of a vessel principally used in consideration was received The statement must contain Consumer Use Tax Section If you do not have an CONSUMER USE TAX SECTION M I C : 3 7 Credit Card: Make a payment by credit card* on our website by clicking the eServices tab and selecting the Pay by Credit Card option or by calling d Family Transaction: Section 6285 provides an Decal Number or Serial Number delivered or picked up at a location outside of California demonstration and display in the course of offering the Department of Motor Vehicles): The return must be did not receive a return from the BOE document signed by the seller to support your reported documentary evidence to support your claim Documentation satisfactory to the BOE must be Documented Vessels (registered with the U S Coast Documented Vessels: Enter the city and county in Documented Vessels: Enter the U S Coast Guard donor and must be signed under penalty of perjury under e Not Purchased for Use in California 43 f Gift 44 e Not Purchased for Use in California: A vehicle either in or outside of California is generally Electronic Payment: Make an online payment using ePay* by visiting our website at www boe ca gov Click on the eServices tab and select the electronically Enter the city and county in which the property is excluded from tax (see Sales and Use Tax Regulation EXEMPTION exemption from use tax when the person selling the exemption must be clearly explained existing account please click here to register f Gift: No tax will apply to property received as a gift filed and tax paid (if applicable) on or before the last day filing the return for an existing account issued by the FIRM S NAME (or yours if self employed) BUSINESS ADDRESS following the month in which a return form was for further instructions For tax rate information click here to go to our website for the location in which the: FOR VEHICLE MOBILEHOME VESSEL OR AIRCRAFT FOR VEHICLE VESSEL AIRCRAFT OR MOBILEHOME PURCHASE fraction thereof after the tax due date The interest rate g Other (attach explanation) 45 g Other: Enter other exempt transactions authorized Guard) and Aircraft: The return must be filed and tax paid Guide whichever is lower The total contract price I hereby certify that this return including any accompanying documents and statements has been examined by me and to the best of my If you have any questions or need more information contact the State Board of Equalization Consumer Use Tax Section 450 N Street If you paid by credit card enter your Payment Confirmation Number here: in effect at the time of purchase The purchase invoice in place location awning skirting carport patio includes all components accessories federal includes but is not limited to the value of the indicated on Line 1 b of the instructions indicated on Line 3 of the instructions If an exemption is information ) information) inspected by you upon written request to the Consumer INSTRUCTIONS COMBINED STATE AND LOCAL CONSUMER USE TAX RETURN instructions on how to calculate interest) $ items not a part of the mobilehome knowledge and belief is a true correct and complete return I understand this return will be reviewed by the Board of Equalization (BOE) landscaping shrubs unattached furnishings or other Line 1 Total Purchase Price: Line 10 Total Amount Due and Payable: Add lines 7 8 and 9 Line 2 Location of Property: Line 3 Exemptions: All claims for exemption or exclusion must Line 4 Purchase price subject to tax: If an exemption is Line 5 Use Tax: Multiply the amount on line 4 by the applicable Line 6 Credit for Sales or Use Tax Paid: Enter the amount of Line 7 Net Tax: Subtract line 6 from line 5 Line 8 Penalty: A penalty of 10% is due if payment is made Line 9 Interest: Interest accrues on the tax for each month or Ma i l to: mailed or presented to you by the BOE or mailing address identified on the return Manufactured Housing and Mobilehome Guide or the manufacturer s excise taxes and trade in allowance may vary per calendar quarter Refer to the Interest Rate MIC:37 P O Box 942879 Sacramento CA 94279 0037 Fax 1 916 324 2491 Telephone 1 916 445 9524 Espanol 1 916 322 0171 or minors (under the age of 18) related by blood or adoption mobilehome the assumption of any loans trade in value Mobilehomes: Enter the DMV License Number HCD Mobilehomes: The amount subject to use tax on the month following the month of purchase Month Test to determine whether the out of state NADA Mobilehome Manufactured Housing Appraisal not be subject to tax if several conditions exist not claimed enter the amount from line 1 and proceed Note: If you are claiming that the transaction is not subject of a partner's interest and/or the assumption of any loan of any property or services given in trade the acquisition of the month following the month of purchase of the purchaser (as referenced in Family Code section of the purchaser This exemption does not apply if the of this state may be exempt or excluded from tax (see Official Number (Doc ID) ONLY ONE or download a copy of Publication 71 or excluded from tax (see Sales and Use Tax or the retail value as determined by the Kelley Blue Book or verifiable and confirms the qualifying relationship If the other than or in addition to demonstration or display such PAID PREPARER S PAID PREPARER S NAME PAID PREPARER S FEIN OR SSN PAYMENT METHODS: * Please note that the gift of ownership equity with the Please read the instructions before preparing If you have any questions call the Consumer Use Tax Section at 1 916 445 9524 PO BOX 9 4 2 8 7 9 Postmark Date: principally stored or hangared property and verifies that an exemption or exclusion is property for sale If the property is used for any purpose property If you are claiming a family exemption you must property is delivered to the purchaser by the seller) property is either the parent grandparent grandchild provide a signed statement from the donor verifying no provide copies of the relevant marriage license birth or provided no use is made of the property except for purchase of a vehicle was for the purpose of storage purchase price and payment on or before the due date purchased from a California dealer and subsequently Purchases of property for resale are not subject to tax Receipt Number: receive the credit Foreign sales taxes are not deductible Received Date: reference your Account Number on your check or money order Make a copy for your records Regardless of the method of payment you must registered registered domestic partner (continued on next page) Regulation 1593 for more information) RESIDENCE TELEPHONE result in the denial of your claim Documentation return the BOE will mail you a list of the required Revenue and Taxation Code authorizes the BOE to examine the records of any person liable for the use tax and to verify the accuracy of Round up amounts from 50 to 99 cents to the next whole dollar For example: $1 39 becomes $1 00 and $2 69 becomes $3 00 Rounding off is not required If you round off do so for all amounts on your return and documents Round down amounts under 50 cents SACRAMENTO C A 9 4 2 7 9 8 0 7 4 Sales and Use Tax Regulation 1594 for more sales or use tax paid to a licensed dealer a broker seller is engaged in the business of selling similar signed by the seller that confirms the total purchase price STAT E BOARD O F EQUAL IZAT ION subject to the California use tax (see Sales and Use subject to the use tax if the property was purchased for submitted that verifies the transaction occurred outside of submitted will become part of your file and may be tax is due However the vehicle vessel or aircraft may tax please check the applicable box Only one box may be checked See the instructions for more tax rate Note: The tax rate should be based on the rate Tax Regulation 1620 for more information) the exemption Revenue Taxation Code section 6248 The Information Practices Act of 1977 (effective July 1 1978) requires the BOE to provide the following information: Section 7054 of the the instructions for further explanation) If you are the laws of the State of California the month in which the vessel was purchased if you the name address and daytime telephone number of the The State Board of Equalization (BOE) administers the Sales and Use Tax Law the Uniform Local Sales and Use Tax Law and the to determine the total amount due Please send the to tax under a b c d e or g above upon receipt of your Total purchase price also includes cash the market value Transactions (Sales) and Use Tax Law of California transfer is to a revocable trust please contact this office transfer of a used mobilehome is the total contract price under the Sales and Use Tax Law Each claim for Undocumented Vessels (registered with the Undocumented Vessels: Enter the CF Number or HIN use in this state Residency alone does not determine if use of the property during the entire period required for USE ONLY use or other consumption in California and therefore Use Tax Section used in interstate or foreign commerce may be exempt or using your Express Login Code and Account Number Vehicles and Mobilehomes: The return must be filed Vehicles Undocumented Vessels and Mobilehomes: Vehicles Vessels and Aircraft: Total purchase price Vehicles: Enter the License Number or VIN vessel aircraft or mobilehome (typically the date the vessel or aircraft purchased from a dealer outside of visit the BOE website at www boe ca gov to obtain copies of regulations forms publications and other additional information was amended by Senate Bill 1100 and Assembly Bill where title is transferred to the purchaser) or from a nondealer which the vessel is principally stored or moored with the instructions You may also contact the Consumer Use Tax Section for YOUR SIGNATURE AND TITLE BUSINESS TELEPHONE zero (0) on lines 4 7 and 10 see instructions] $