BOE-501-UI (FRONT) REV. 11 (6-07)
BOARD OF EQUALIZATION
STATE OF CALIFORNIA
CIGARETTE AND TOBACCO PRODUCTS USE TAX RETURN
BOARD USE ONLY
RA-B/A RR-QS AUD FILE REG REF
YOUR ACCOUNT NO. EFF
BOARD OF EQUALIZATION
EXCISE TAXES DIVISION
P O BOX 942879
SACRAMENTO CA 94279-2074
READ INSTRUCTIONS BEFORE PREPARING
GENERAL INFORMATION The California State Board of Equalization (Board) is responsible for administering the California Sales and Use Tax Law. FILING REQUIREMENTS Everyone who purchases untaxed cigarettes, tobacco products, accessories, or other untaxed merchandise, pursuant to sections 6451 and 6452 of the Revenue and Taxation Code, must file a return with the Board reporting the costs of products received. The return is due on or before the last day of the month following the quarter in which the product was received and must be submitted with the amount of tax due. The tax applies to any quantity of untaxed cigarettes, tobacco products, accessories, or other untaxed merchandise shipped to a user or consumer in California from a seller outside of California.
ROUND CENTS TO THE NEAREST WHOLE DOLLAR
1. Total cost of cigarettes purchased (less shipping charges if separately stated) 2. Total cost of tobacco products purchased (other than cigarettes or small cigars) (less shipping charges if separately stated) 3. Total cost of other untaxed merchandise purchased (do not include items in lines 1 and 2) 4. Total purchases subject to use tax (add lines 1, 2, and 3) 5. Use tax rate: If the tax rate in your area includes a district tax that causes the rate to be greater than
7.25 percent, you must use the higher tax rate to calculate the use tax - see instructions.
1. $ 2. 3. $ $
.00 .00 .00 .00
4. $ 5. 6. $
6. Total use tax (multiply line 4 by line 5)
.00 .00 .00 .00
7. Penalty [multiply line 6 by 10% (0.10) if payment is made after due date] PENALTY 7. $ 8. Interest: One month's interest is due on tax for each month or fraction of a month that payment
is delayed after the due date. The adjusted monthly interest rate is
8. $ 9. $
9. TOTAL AMOUNT DUE AND PAYABLE (add lines 6, 7, and 8)
IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT). [
I hereby certify that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
YOUR SIGNATURE AND TITLE TELEPHONE NUMBER DATE
Make check or money order payable to State Board of Equalization.
Always write your account number on your check or money order. Make a copy of this document for your records.
BOE-501-UI (BACK) REV. 11 (6-07)
INSTRUCTIONS - CIGARETTE AND TOBACCO PRODUCTS USE TAX RETURN
Credit Card Payments. You can use a Discover/Novus, Master Card, VISA, or American Express credit card to pay your taxes. Other credit cards cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card payments can be made by calling 800-272-9829 or through our website at www.boe.ca.gov. After authorizing your payment, check the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return.
RETURN PREPARATION NOTE: Figures from the excise tax return will be entered on this return. The excise tax return must be completed first. Line 1. Total cost of cigarettes. Enter the total cost of the cigarettes you purchased. Do not include shipping charges if they are separately stated on your invoice. Total cost of tobacco products. Enter the total purchase price of the tobacco products purchased. Do not include shipping charges if they are separately stated on your invoice. Total cost of other untaxed merchandise purchased, such as cigarette papers, lighters, pipes, cigar cutters, etc. Do not include items in lines 1 and 2. Total purchases subject to use tax. Add lines 1, 2, and 3. Enter the use tax rate for the location of delivery of the cigarettes or tobacco in question. The use tax rate in California varies from 7.25 percent to 8.75 percent depending on the city or county where the product was delivered. The use tax rate is the same as your local sales tax rate. For example, cigarettes delivered to Sacramento are subject to the 7.75 percent use tax rate, cigarettes delivered to San Francisco are subject to the 8.75 percent use tax rate. Please refer to www.boe.ca.gov to find the rate in your area. Total use tax. Multiply line 4 by the rate entered on line 5. Penalty. If your return and/or tax payment is filed after the due date shown at the top of this return, a 10 percent penalty is due. Multiply line 6 by 0.10 and enter the result on line 7. Interest. If your return and/or tax payment is filed after the due date shown at the top of this return, you must pay interest charges in addition to penalty charges. You owe one month's interest for each month or portion of a month the payment is overdue. For example, if your payment is one month and two weeks overdue, you owe two months' interest. Multiply line 6 by the interest rate shown on line 8 for one month's interest. Then multiply your result by the number of months the return is late. Enter the result on line 8. Total amount due and payable. Add lines 6, 7, and 8.
Line 4. Line 5.
Line 6. Line 7.
If you wish additional information, please contact the State Board of Equalization, Excise Taxes Division, 450 N Street, P.O. Box 942879, Sacramento, CA 94279-0056, Telephone 800-400-7115.