Free boe530 - Schedule C - Detailed Allocation by Suboutlet of Combined State and Uniform Local... - California

BOE-530 (FRONT) REV. 20 (4-08)

STATE OF CALIFORNIA


SCHEDULE C-DETAILED ALLOCATION BY SUBOUTLET OF COMBINED STATE AND UNIFORM LOCAL SALES AND USE TAX

The original copy of this schedule must be attached to your return.
Read instructions before preparing.

TAXING JURISDICTION IN WHICH
PLACES OF BUSINESS ARE LOCATED
COLUMN 1
SUB OUTLET NO.

BOARD OF EQUALIZATION
Please round cents to the
nearest whole dollar.

TAX AREA CODE COLUMN 2 AMOUNT OF 1% COMBINED STATE AND LOCAL TAX COLUMN 3 IN LIEU

CO. JUR.

ADD ON

TOTAL: This Schedule C total must agree with line 17 of your return unless you are provided with either BOE-531, Schedule B,
or BOE-531-L, Schedule L. If you receive Schedule B, please enter this Schedule C total on line B2 of Schedule B. If you
receive Schedule L, please enter this Schedule C total on line L2 of Schedule L.

OWNER'S NAME


ACCOUNT NUMBER

INDUSTRY

TAX CODE

ZIP CODE

PERIOD

PAGE


CLEAR

PRINT

BOE-530 (BACK) REV. 20 (4-08)


INSTRUCTIONS


SCHEDULE C - DETAILED ALLOCATION

BY SUBOUTLET OF THE 1% COMBINED STATE AND UNIFORM LOCAL SALES AND USE TAX

GENERAL
When a consolidated sales and use tax return is filed, covering more than one seller's permit, the 1% combined state and local taxes must be
allocated among the cities and unincorporated areas of counties in which sales outlets are located. Schedule C lists the addresses of all your
places of business for which seller's permits have been issued. Locations within a single city, or within the unincorporated area of a single
county, are grouped. Each group is separated from the following group by a space and an asterisk (*).
COLUMN 1-TAXING JURISDICTION IN WHICH PLACES OF BUSINESS ARE LOCATED
Street addresses for your places of business are entered here as shown by our records. The taxing jurisdiction indicates the city in which the
place of business is situated or the county of location if the place of business is not within a city. A county having the same name as one of its
cities can be distinguished from the city by the Tax Area Code entry in Column 2. County codes show as "998" in digits 3, 4 and 5, while city
codes show as different numbers. Entries in the column headed "Sub-outlet Number" provide numerical identification of your sales outlets for
Board of Equalization (BOE) records.
If you have closed any of the business locations listed, either before or during the period covered by this return, enter the word "closed" and the
date it closed just below the street address. Also include the disposition (sold, retained, etc.) of Fixed Assets and Equipment (F&E). Enter the
amounts of the 1% combined state and local tax just as you do for other places of business, or the word "None" if no taxable transactions
occurred during the reporting period.
If, during the reporting period, you operated any other place of business in California (including temporary location) which is not listed, enter the
street address and the date the business location opened at the end of the list. If the location has no street number, enter the name of the street
or road. State whether the business location is inside the city or town whose name corresponds to that of the Post Office serving the area (for
example, Highland Road, three miles outside Greenburg). Do not list a post office box address. If the temporary location is a recurring location,
please note "recurring" next to the address.
COLUMN 2-TAX AREA CODE
You need not make any entry in this column. Code numbers shown identify the taxing jurisdiction in which each place of business is located.
COLUMN 3-AMOUNT OF 1% COMBINED STATE AND LOCAL TAX
Enter in this column the amount of the 1% combined state and local tax for each place of business (including temporary location), opposite the
business address. "Total for this tax code" appears where two or more places of business are located in one taxing jurisdiction. Enter in Column
3, the total combined state and local taxes for all places of business in that taxing jurisdiction opposite the asterisk (*). If you have only one place
of business in a local taxing jurisdiction, enter only the figures directly opposite the address and do not make any entry opposite the asterisk.
Enter the word "None" opposite the address of any place of business operated during the period covered by this return if no tax liability accrued
at that location.
SALES OF JET FUEL (REG 1802)
The amount of the 1% combined state and local tax from sales of jet fuel subject to sales and use tax and delivered into an aircraft should be
entered opposite the location of the point of delivery, except for San Francisco and Ontario International Airports.
San Francisco International Airport: one-half of the 1% of the combined state and local tax should be entered opposite the business location
coded to the City/County of San Francisco and the other one-half percent to the business location coded to the County of San Mateo.
Ontario International Airport: the 1% combined state and local tax should be entered opposite the location coded in the City of Ontario.
A multiple jurisdiction airport is defined as an airport located in one jurisdiction but owned or operated by another jurisdiction. Contact the BOE
for assistance in reporting the 1% combined state and local tax for sales of jet fuel at such locations.
SALES INVOLVING IN-STATE STOCK OF GOODS LOCATIONS
The amount of 1% combined state and local tax from sales of goods negotiated out of state and delivered from a stock of goods in state should
be entered opposite the address of the location of the stock of goods.
The amount of 1% combined state and local tax from sales of goods negotiated in state and delivered form a stock of goods in state should be
entered opposite the address of the location where the sales negotiations took place.
TOTAL AMOUNT OF COMBINED STATE AND LOCAL TAX
The total of Column 3 for all pages of Schedule C should agree with line 17 of your return, unless you have received a Schedule B or Schedule L.
Schedule B is used for allocating the 1% combined state and local taxes on transactions not occurring at a permanent place of business.
Schedule L is used to de-allocate the 1% combined state and local tax on lender bad debt deductions. If you are preparing a Schedule L, this
Schedule C total must be entered on line L2 of Schedule L. If you are preparing a Schedule B, this Schedule C total must be entered on line B2
of Schedule B.


FOR ADDITIONAL INFORMATION, PLEASE CONTACT OUR TAXPAYER INFORMATION SECTION AT 800-400-7115.