Free Combined 1% State and Local Tax Allocation for Temporary Sales - California

BOE-530-B (FRONT) REV. 6 (5-09)

STATE OF CALIFORNIA


COMBINED 1% STATE AND LOCAL TAX ALLOCATION FOR TEMPORARY SALES
LOCATIONS AND CERTAIN AUCTIONEERS DUE ON OR BEFORE

BOARD OF EQUALIZATION


[ FOID

]

YOUR ACCOUNT NO.

NOTICE

TEMPORARY SALES LOCATIONS - The Sales and Use Tax Law requires a seller's permit for each sales location. If
you do not have a permit for a temporary sales location, you must complete the Temporary Sales Location(s) portion
of this form prior to making sales. This allows your seller's permit to include those temporary locations. You must file
this form with your sales tax return to comply with the law.
AUCTIONEERS - Auction events at temporary sales locations which result in taxable sales totaling $500,000 or more
must be reported on this form and filed with your sales tax return.
See instructions on reverse. Make a copy of this form for your records.

TEMPORARY SALE
LOCATION(S) (Column A)
NAME

WILL THIS
LOCATION BE USED AGAIN?
(Column B)

TAXABLE
TRANSACTIONS
(Column C)

BOE USE ONLY
Co. Jur. Add-on In-Lieu

1% COMBINED
STATE AND LOCAL
TAX
(Column D)

STREET ADDRESS

SPACE/BOOTH #


Yes No .00 .00

CITY

ZIP


NAME

STREET ADDRESS

SPACE/BOOTH #


Yes No .00 .00


CITY

ZIP


NAME

STREET ADDRESS

SPACE/BOOTH #


Yes No .00 .00


CITY

ZIP


NAME

STREET ADDRESS

SPACE/BOOTH #


Yes No .00 .00


CITY

ZIP


NAME

STREET ADDRESS

SPACE/BOOTH #


Yes No .00 .00


CITY

ZIP


NAME

STREET ADDRESS

SPACE/BOOTH #


Yes No .00 .00
.00


CITY

ZIP


TOTAL AMOUNT OF 1% COMBINED STATE AND LOCAL TAX FOR TEMPORARY SALES LOCATIONS


CLEAR

PRINT

BOE-530-B (BACK) REV. 6 (5-09)


INSTRUCTIONS
COMBINED 1% STATE AND LOCAL TAX ALLOCATIONS
FOR TEMPORARY SALES LOCATIONS

GENERAL
When you make sales at locations which are not registered as your permanent sales location or you are an
auctioneer with taxable sales of $500,000 or more at a single auction event, you are required to report those sales
so that the local municipalities receive their correct share of the 1% Combined State and Local Sales and Use Tax.
TEMPORARY SALES AND AUCTION LOCATIONS
(Column A)
Name - Enter the name of the location, such as Cal-Expo, Pomona Fairplex, etc., street address, city, zip code of
the temporary sales location.
The event operator or local business license office may be able to provide accurate information. If you are unable
to provide an address, list the street name and a major cross street or description, such as Star Route 2, one mile
north of the intersection of Elm Street and Oak Avenue.
WILL THIS LOCATION BE USED AGAIN?
(Column B)
If you make sales at the same temporary sales location at least once each year, check the "yes" box.
TAXABLE TRANSACTIONS
(Column C)
Enter the amount of taxable transactions for each temporary location included in line 12 of your sales tax return.
BOE USE ONLY
Do not make any entries in this column.
1% COMBINED STATE AND LOCAL TAX
(Column D)
Multiply the amount in the Taxable Transactions column C by .01 and place the result in this column.


IF YOU HAVE QUESTIONS OR NEED ADDITIONAL INFORMATION,
PLEASE CONTACT OUR TAXPAYER INFORMATION SECTION AT 800-400-7115.