Free boe531ae2 - California

BOE-531-AE2 (S1) REV. 5 (4-09)

STATE OF CALIFORNIA


BOARD OF EQUALIZATION


SCHEDULE AE2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form
DUE ON OR BEFORE

[ FOID
A1 A2/A3 A4

]

YOUR ACCOUNT NO.

ENTER amount from line 9 on the front of your Consumer Use Tax Return ENTER purchases of tangible personal property on which district use tax does not apply SUBTRACT line A2/A3 from line A1 (Allocate this amount to the correct district tax areas in column A5.)

$ 000

.00 .00 .00

$

PLEASE READ THE INSTRUCTIONS ON PAGE 5 BEFORE COMPLETING THIS SCHEDULE

DISTRICT TAX AREAS
A5 ALLOCATE LINE A4 TO CORRECT DISTRICT(S) A6/A7 ADD ( + ) / DEDUCT ( - ) ADJUSTMENTS A8 TAXABLE AMOUNT A5 plus/minus A6/A7 A9 TAX RATE A10 DISTRICT TAX DUE Multiply A8 by A9

ALAMEDA CO. AMADOR CO. (Eff. 4-1-09) COLUSA CO.
City of Williams (Eff. 4-1-07) CONTRA COSTA CO. City of Richmond City of Pinole (Eff. 4-1-07) City of El Cerrito (Eff. 7-1-08) EL DORADO CO.
City of Placerville City of So. Lake Tahoe FRESNO CO. City of Clovis (Expired 9-30-08) City of Selma (Eff. 4-1-08) City of Reedley (Eff. 7-1-08) City of Sanger (Eff. 7-1-08) HUMBOLDT CO.
City of Arcata (Eff. 4-1-09) City of Trinidad (Eff. 4-1-09) City of Trinidad (Expired 12-31-08) City of Eureka (Eff. 4-1-09) IMPERIAL CO. City of Calexico (Expired 3-31-06) INYO CO.

087
194
139 025 096 141 175 070 097 099 100 169 177 179
Discontinued

.015 .005

$

.00 .00

.005 .01 .015 .015 .015

.00 .00 .00 .00 .00

.0025 .005 .00725 .01025 .01225 .01225 .01475

.00 .00 .00 .00 .00 .00 .00

195 196 092 197 029 046 014
Discontinued Discontinued

.0075 .0075 .01 .0025 .005 .01 .005

.00 .00 .00 .00 .00 .00 .00

SUBTOTAL A11a (Add amounts in column A10 on this page. Enter the total here and on line A11a below.)

$

.00 Continued on page 2


A11a A11b A11c A11d A11

SUBTOTAL DISTRICT TAX (Page 1, enter the total from line A11a above.) SUBTOTAL DISTRICT TAX (Page 2, enter the total from line A11b on page 2.) SUBTOTAL DISTRICT TAX (Page 3, enter the total from line A11c on page 3.) SUBTOTAL DISTRICT TAX (Page 4, enter the total from line A11d on page 4.) TOTAL DISTRICT TAX (Add lines A11a, A11b, A11c, and A11d. Enter here and on line 11 on the front of your Consumer Use Tax Return.)

$

.00 .00 .00 .00

$

.00

Page 1


BOE-531-AE2 (S2) REV. 5 (4-09)


SCHEDULE AE2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form

ACCOUNT NUMBER REPORTING PERIOD

DISTRICT TAX AREAS


A6/A7
A5
ALLOCATE LINE A4 TO
ADD ( + ) / DEDUCT ( - )
ADJUSTMENTS
CORRECT DISTRICT(S)


A8
TAXABLE AMOUNT
A5 plus/minus A6/A7


A9
TAX
RATE


A10
DISTRICT TAX DUE
Multiply A8 by A9


KERN CO.
City of Delano (Eff. 4-1-08) City of Arvin (Eff. 4-1-09) LAKE CO.
City of Clearlake City of Lakeport LOS ANGELES CO. City of Avalon City of Inglewood (Eff. 4-1-07) City of South Gate (Eff. 10-1-08) City of El Monte (Eff. 4-1-09) City of Pico Rivera (Eff. 4-1-09) MADERA CO. (Eff. 4-1-07) MARIN CO. (Eff. 4-1-09) City of San Rafael MARIPOSA CO. MENDOCINO CO.
City of Willits City of Point Arena City of Fort Bragg City of Ukiah MERCED CO.
City of Los Banos City of Merced MONO CO.
City of Mammoth Lakes (Eff. 10-1-08) MONTEREY CO.
City of Sand City City of Salinas City of Del Rey Oaks (Eff. 4-1-07) City of Seaside (Eff. 7-1-08) City of Pacific Grove (Eff. 10-1-08) NAPA CO.

170 198 058 101 036 078 143 182 200 202 144 191 192 103

.01 .01

$

.00 .00

.005 .005 .01 .015 .015 .02 .015 .02 .005 .0075 .0125 .005

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

084 085 094 122

.005 .005 .005 .005

.00 .00 .00 .00

104 127

.005 .005

.00 .00

183 105 128 145 180 184 065

.005

.00

.005 .005 .01 .01 .01 .005

.00 .00 .00 .00 .00 .00

SUBTOTAL A11b (Add amounts in column A10 on this page. Enter the total here and on line A11b on page 1 of Schedule AE2.)

$

.00 Continued on page 3


Page 2


BOE-531-AE2 (S3) REV. 5 (4-09)


SCHEDULE AE2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form

ACCOUNT NUMBER REPORTING PERIOD

DISTRICT TAX AREAS

A6/A7 A5 ALLOCATE LINE A4 TO ADD ( + ) / DEDUCT ( - ) ADJUSTMENTS CORRECT DISTRICT(S)

A8 TAXABLE AMOUNT A5 plus/minus A6/A7

A9 TAX RATE

A10 DISTRICT TAX DUE Multiply A8 by A9

NEVADA CO. Town of Truckee City of Nevada City (Eff. 4-1-07) ORANGE CO. City of Laguna Beach (Eff. 7-1-06) City of La Habra (Eff. 4-1-09) RIVERSIDE CO. SACRAMENTO CO. City of Galt (Eff. 4-1-09) SAN BENITO CO.
City of San Juan Bautista City of Hollister (Eff. 4-1-08) SAN BERNARDINO CO.

067 069 147 037 135 204 026 023 206

.00125 .00625 .00625 .005 .01 .01 .005 .005 .01

$

.00 .00 .00 .00 .00 .00 .00 .00 .00

106 171 031 108 149 013 137 151 208 210 052 038 112 153

.0075 .01 .005 .0075 .0075 .005 .015 .01 .015 .0125 .0125 .005 .0075 .01

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

City of Montclair City of San Bernardino (Eff. 4-1-07)
SAN DIEGO CO. City of National City (Eff. 10-1-06) City of Vista (Eff. 4-1-07) City of El Cajon (Eff. 4-1-09) City of La Mesa (Eff. 4-1-09) SAN FRANCISCO CO. SAN JOAQUIN CO. City of Stockton City of Manteca (Eff. 4-1-07) SAN LUIS OBISPO CO. City of Arroyo Grande (Eff. 4-1-07) City of Grover Beach (Eff. 4-1-07) City of Morro Bay (Eff. 4-1-07) City of San Luis Obispo (Eff. 4-1-07) City of Pismo Beach (Eff. 10-1-08) SAN MATEO CO. SANTA BARBARA CO. SANTA CLARA CO. City of Campbell (Eff. 4-1-09)

154 155 156 157 185 019 030 124 212

.005 .005 .005 .005 .005 .01 .005 .01 .0125

.00 .00 .00 .00 .00 .00 .00 .00 .00

SUBTOTAL A11c (Add amounts in column A10 on this page. Enter the total here and on line A11c on page 1 of Schedule AE2.)

$

.00 Continued on page 4


Page 3


BOE-531-AE2 (S4) REV. 5 (4-09)


SCHEDULE AE2 - COMPUTATION SCHEDULE FOR DISTRICT TAX - Long Form

ACCOUNT NUMBER REPORTING PERIOD

DISTRICT TAX AREAS

A6/A7 A5 ALLOCATE LINE A4 TO ADD ( + ) / DEDUCT ( - ) ADJUSTMENTS CORRECT DISTRICT(S)

A8 TAXABLE AMOUNT A5 plus/minus A6/A7

A9 TAX RATE

A10 DISTRICT TAX DUE Multiply A8 by A9

SANTA CLARA CO. (Expired 3-31-06) SANTA CRUZ CO. City of Capitola City of Santa Cruz (Eff. 4-1-07) City of Santa Cruz (Expired 3-31-07) City of Watsonville (Eff. 4-1-07) City of Scotts Valley (Eff. 4-1-09) City of Scotts Valley (Expired 3-31-09) SOLANO CO. SONOMA CO. City of Sebastopol City of Santa Rosa STANISLAUS CO. City of Ceres (Eff. 4-1-08) TULARE CO. (Eff. 4-1-07) City of Visalia City of Farmersville City of Dinuba City of Porterville City of Tulare TUOLUMNE CO.
City of Sonora VENTURA CO.
City of Oxnard (Eff. 4-1-09) City of Port Hueneme (Eff. 4-1-09) YOLO CO.
City of West Sacramento City of Davis City of Woodland (Eff. 10-1-06) City of Woodland (Expired 6-30-06)

064 062 114 159 090 161 216 130 066 187 188 189 059 173 162 163 164 165 166 167

Discontinued

.01 .0075 .01 .0125

$

.00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00

Discontinued

.01 .01 .01

Discontinued

.0125 .00125 .0075 .01 .01 .00125 .00625 .005 .0075 .01 .0125 .01 .01

093 213 214

.005

.00

.005 .005

.00 .00

081 088 138 075
Discontinued

.005 .005 .005 .005

.00 .00 .00 .00

SUBTOTAL A11d (Add amounts in column A10 on this page. Enter the total here and on line A11d on page 1 of Schedule AE2.)

$

.00

RESET

PRINT

Page 4


BOE-531-AE2 (S5) REV. 5 (4-09)


INSTRUCTIONS FOR COMPLETING BOE-531, SCHEDULES AE2, D, AND E

BOE-531-AE2, SCHEDULE AE2

Note: Adjustments to district taxes no longer in effect and not included on Schedule AE2 should be made on a separate sheet and attached to
your return. Computation of the district use tax is to be made on Schedule AE2 and the amount of district tax on line A11 is to be entered on line
11 on the front of the BOE-401-E tax return.
Column A1: Column A5: Enter total purchase price of tangible personal property, the storage or other consumption of which is subject to LOCAL USE TAX.
Using the total on line A4, list your transactions by the correct district. Do not report the same transactions in both a city and
county district. Report those transactions under the city only. The tax rates for city districts include all county district tax.


Column A2/A3: DEDUCT - Purchases of tangible personal property on which district use tax does not apply.


Column A6/A7: ADD the purchase price of goods on which the state, county, and local taxes, but not the district tax, were paid to the vendor, and
a taxable use of the goods was made in the district. Column A9: Column A10: Column A11: If you enter transactions on line A6/A7 for transactions taxed as a rate different than what is shown in column A9, call 800-400-7115 for assistance. Enter the amount of district tax due. Multiply column A8 by column A9. Enter the result in column A10. Add lines A11a, A11b and A11c. Enter this amount on line A11 and on line 11 of your Consumer Use Tax Return.

Publication 71, California City and County Sales and Use Tax Rates provides tax rates for cities and counties throughout California. Publication 44,
District Taxes provides additional information about district taxes. These publications are available on our website at www.boe.ca.gov. Paper
copies are also available by calling our Taxpayer Information Section at 800-400-7115.


BOE-531-D, SCHEDULE D

This schedule must be completed if all of the following conditions are met:
You purchased property from out-of-state,
You did not pay California State Use Tax on the purchase,
You used the property at locations different than the address on your permit, and
The one percent combined state and local tax on the purchases exceeds $600 a year.
Itemize all purchases from out-of-state reported on line 1 of the return. List the name and address of each seller you purchased from. Give a
general description of the property purchased. Show the date received in California and the purchase price. Additional schedule pages may be
attached if needed.


BOE-531-E, SCHEDULE E

If your business activities were conducted in such a manner that part or all of your one percent combined state and local use tax should be
allocated to a county or counties other than the county in which you maintain your address of record, you should complete Schedule E - Detailed
Allocation by County of One Percent Combined State and Uniform Local Use Tax. Examples of persons who are required to complete this schedule
are:
CONSTRUCTION CONTRACTORS (Regulation 1806). A contractor must report the one percent combined state and local use tax with respect to
materials involved in construction contracts according to the county location of the jobsite. Enter this tax in column C opposite the appropriate
county.
PURCHASES FROM OUT-OF-STATE SELLERS WHO HAVE NO REGULAR PLACE OF BUSINESS IN CALIFORNIA (Regulation 1803). If the seller
does not have a stock of goods located in California and delivery is made from an out-of-state point, enter in column C the amount of one percent
combined state and local use tax opposite the county in which the property is first functionally used.*
PERSONS MAKING EX-TAX PURCHASES FOR USE AT LOCATIONS WHERE A SELLER'S PERMIT IS NOT REQUIRED (Regulation 1803). A
person who purchases tangible personal property without payment of the combined state and uniform local use tax is liable for the combined state
and local use tax on such purchases. If the property is used at a location for which a seller's permit is not required, enter in column C, the amount
of one percent combined state and local use tax for the county in which such tangible personal property is first functionally used.
LINE E2. COMBINED STATE AND LOCAL USE TAX AT PERMANENT PLACE OF BUSINESS. Enter here the amount of one percent state and local
use tax on merchandise first functionally used at your permanent place of business in California. Do not include any one percent combined state
and local use tax reported by counties in column C.
PERSONS MAKING EX-TAX PURCHASES OF $500,000 OR MORE. A person who purchases tangible personal property without payment of the
one percent combined state and local use tax is liable for the one percent combined state and local use tax on such purchases. If the purchase
price is $500,000 or more, and the property is first functionally used at a location for which a seller's permit is not required, the one percent
combined state and local use tax should be reported on Schedule F, Detailed Allocation by City of One Percent Uniform Local Sales and Use Tax.
You can obtain a Schedule F and many other forms from our website at www.boe.ca.gov or you may call our Taxpayer Information Section at
800-400-7115.
*For sales and use tax purposes, the term functional use means use for the purpose for which the property was designed. For additional
information, please refer to Regulation 1620(b)(3).


Page 5