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California Sales and Use Tax Transactions Detailed Allocation by County, Summaries of Tax Legislation and Financial Law

Roberto-Venn School of LuthieryTax Legislation and Financial Law

A tax form for businesses operating in california to report their sales and use tax transactions by county. It includes instructions for various business types such as auctioneers, out-of-state retailers, vending machine operators, construction contractors, and persons making ex-tax purchases. The form consists of two schedules, a and b, and requires businesses to enter the county where the transaction occurred and the taxable amount.

What you will learn

  • What should businesses do if their taxable transactions from vending machines are located in multiple counties?
  • What is the difference between reporting taxable transactions on CDTFA-531-H, Schedule H and CDTFA-531, Schedule B?

Typology: Summaries

2021/2022

Uploaded on 09/12/2022

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shashwat_pr43 🇺🇸

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A B C
COUNTY IN WHICH
TRANSACTION OCCURRED
ALAMEDA
ALPINE
AMADOR
BUTTE
CALAVERAS
COLUSA
CONTRA COSTA
DEL NORTE
EL DORADO
FRESNO
GLENN
HUMBOLDT
IMPERIAL
INYO
KERN
KINGS
LAKE
LASSEN
LOS ANGELES
MADERA
MARIN
MARIPOSA
MENDOCINO
MERCED
MODOC
MONO
MONTEREY
NAPA
NEVADA
ORANGE
CODE TRANSACTIONS SUBJECT
TO TAX
.00 01
02 .00
03 .00
04 .00
05 .00
06 .00
07 .00
08 .00
09 .00
10 .00
11 .00
12 .00
13 .00
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CDTFA-531 (FRONT) REV. 9 (5-18) STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION SCHEDULE B - DETAILED ALLOCATION BY COUNTY
OF SALES AND USE TAX TRANSACTIONS
DUE ON OR BEFORE
YOUR ACCOUNT NO.
PLEASE READ INSTRUCTIONS ON BACK BEFORE PREPARING THIS SCHEDULE
A B C
COUNTY IN WHICH
TRANSACTION OCCURRED CODE TRANSACTIONS SUBJECT
TO TAX
PLACER 31 .00
PLUMAS 32 .00
RIVERSIDE 33 .00
SACRAMENTO 34 .00
SAN BENITO 35 .00
SAN BERNARDINO 36 .00
SAN DIEGO 37 .00
SAN FRANCISCO 38 .00
SAN JOAQUIN 39 .00
SAN LUIS OBISPO 40 .00
SAN MATEO 41 .00
SANTA BARBARA 42 .00
SANTA CLARA 43 .00
SANTA CRUZ 44 .00
SHASTA 45 .00
SIERRA 46 .00
SISKIYOU 47 .00
SOLANO 48 .00
SONOMA 49 .00
STANISLAUS 50 .00
SUTTER 51 .00
TEHAMA 52 .00
TRINITY 53 .00
TULARE 54 .00
TUOLUMNE 55 .00
VENTURA 56 .00
YOLO 57 .00
YUBA 58 .00
B1 Total taxable transactions for all counties listed above
B2 Total taxable transactions reported on CDTFA-530, Schedule C
B3 Total taxable transactions reported on CDTFA-531-F, Schedule F
B4 Total taxable transaction reported on CDTFA-531-H, Schedule H, line H3
B5 Add lines B1-B4 and enter the total here. The sum of lines B1-B4 should
equal line 12 on CDTFA-401-A, or line 12 on CDTFA-401-GS, or line 1 on CDTFA-401-E
B1 $
B2 $
B3 $
B4 $
B5 $
CLEAR
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Download California Sales and Use Tax Transactions Detailed Allocation by County and more Summaries Tax Legislation and Financial Law in PDF only on Docsity!

A B C

COUNTY IN WHICH

TRANSACTION OCCURRED

ALAMEDA

ALPINE

AMADOR

BUTTE

CALAVERAS

COLUSA

CONTRA COSTA

DEL NORTE

EL DORADO

FRESNO

GLENN

HUMBOLDT

IMPERIAL

INYO

KERN

KINGS

LAKE

LASSEN

LOS ANGELES

MADERA

MARIN

MARIPOSA

MENDOCINO

MERCED

MODOC

MONO

MONTEREY

NAPA

NEVADA

ORANGE

CODE TRANSACTIONS SUBJECT

TO TAX

CDTFA-531 (FRONT) REV. 9 (5-18) STATE OF CALIFORNIA

SCHEDULE B - DETAILED ALLOCATION BY COUNTY CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

OF SALES AND USE TAX TRANSACTIONS

DUE ON OR BEFORE

YOUR ACCOUNT NO.

PLEASE READ INSTRUCTIONS ON BACK BEFORE PREPARING THIS SCHEDULE

A B C

COUNTY IN WHICH

TRANSACTION OCCURRED

CODE TRANSACTIONS SUBJECT

TO TAX

PLACER 31.

PLUMAS 32.

RIVERSIDE 33.

SACRAMENTO 34.

SAN BENITO 35.

SAN BERNARDINO 36.

SAN DIEGO 37.

SAN FRANCISCO 38.

SAN JOAQUIN 39.

SAN LUIS OBISPO 40.

SAN MATEO 41.

SANTA BARBARA 42.

SANTA CLARA 43.

SANTA CRUZ 44.

SHASTA 45.

SIERRA 46.

SISKIYOU 47.

SOLANO 48.

SONOMA 49.

STANISLAUS 50.

SUTTER 51.

TEHAMA 52.

TRINITY 53.

TULARE 54.

TUOLUMNE 55.

VENTURA 56.

YOLO 57.

YUBA 58.

B1 Total taxable transactions for all counties listed above

B2 Total taxable transactions reported on CDTFA-530, Schedule C

B3 Total taxable transactions reported on CDTFA-531-F, Schedule F

B4 Total taxable transaction reported on CDTFA-531-H, Schedule H, line H

B5 Add lines B1-B4 and enter the total here. The sum of lines B1-B4 should equal line 12 on CDTFA-401-A, or line 12 on CDTFA-401-GS, or line 1 on CDTFA-401-E

B1 $

B2 $

B3 $

B4 $

B5 $

CDTFA-531 (BACK) REV. 9 (5-18)

INSTRUCTIONS FOR COMPLETING CDTFA-531, SCHEDULE B,

DETAILED ALLOCATION BY COUNTY OF LOCAL SALES AND USE TAX TRANSACTIONS

If your business activities come within one or more of the categories listed below, part or all of your state and local sales and use

tax should be allocated among the counties listed on CDTFA-531, Schedule B, Detailed Allocation by County of Sales and Use Tax

Transactions. Enter in column C, after the name of the appropriate county, the amount of the taxable transaction subject to tax

according to the instructions below that are applicable to your business.

1. AUCTIONEERS (Regulations 1802 and 1803)

For auction events at temporary sales locations where taxable gross sales are $500,000 or more, taxable transactions should

be reported on CDTFA 531-H, Schedule H. For all other auction events at temporary sales locations, the amount of taxable

transactions made away from your permanent place of business should be entered in column C of this form, opposite the name of

each county in which auctions were held.

2. OUT-OF-STATE RETAILERS WHO HAVE BEEN AUTHORIZED BY CDTFA TO OPERATE UNDER SECTION 6015

(Regulation 1802)

Enter in column C the amount of taxable transactions on sales made by representatives who operate from locations in each county.

3. VENDING MACHINE OPERATORS (Regulations 1574 and 1802)

Enter in column C, the taxable transactions on sales made from vending machines located in each county. The taxable transactions

on sales of equipment or other transactions at your permanent place of business should be reported on CDTFA-530, Schedule C.

4. OUT-OF-STATE SELLERS ENGAGED IN BUSINESS IN CALIFORNIA (Regulations 1802 and 1803)

Sales negotiated out of state by sellers (who are engaged in business in California) that are delivered from locations out of state with

title passing to a California purchaser at a point outside of California are subject to tax and should be entered in column C opposite

the county of destination.

For transactions of $500,000 or more by sellers engaged in business in California, the taxable transaction should be reported on

CDTFA-531-H, Schedule H.

Sales of goods negotiated out of state and delivered from a stock of goods in state, should be on reported on CDTFA 530,

Schedule C.

5. OUT-OF-STATE SELLERS NOT ENGAGED IN BUSINESS IN CALIFORNIA (Regulations 1802 and 1803)

Sellers not engaged in business in California, but who voluntarily collect and report use tax may report transactions of $500,000 or

more on CDTFA-531-H, Schedule H, or continue to report on CDTFA 531, Schedule B.

6. CONSTRUCTION CONTRACTORS (Regulation 1806)

A contractor must report the taxable transactions with respect to materials and fixtures involved in construction contracts according

to the county location of the jobsite where use occurred. Enter amount in column C opposite the appropriate county.

For transactions applicable to retail store sales or regular retail sales at your permanent place of business which do not involve a

construction contract, the taxable amount should be reported on CDTFA-530, Schedule C.

7. 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 tax is liable for use tax on such purchases. If the property is

used at a location which a seller’s permit is not required, or at a location where a use tax permit is not issued, and is a purchase of

less than $500,000, enter the amount in column C of this form opposite the county where the property is used. If property is used at

a location for which a seller’s permit is not required, or at a location where a use tax permit is not issued, and is a purchase of

$500,000 or more, the taxable transaction should be reported on CDTFA 531-H, Schedule H.

8. MOTOR VEHICLE LEASES

If you are a lessor of motor vehicles who is not required to use CDTFA-531-F, Schedule F, you should report the taxable transaction

on this Schedule in the county where the vehicle is registered.

9. MOBILE TRUCK VENDORS – ITINERANT VENDORS

If you do not maintain a permanent place of business, but carry your merchandise with you or solicit door to door, you are considered

an itinerant vendor. Enter the amount of your taxable sales opposite the county in which the sales transaction occurred in column C.

NOTE: If you are furnished with CDTFA-530, Schedule C, Detailed Allocation by Suboutlet of Sales and Use Tax Transactions,

the amount entered on line B2 must agree with the total amount shown on CDTFA-530, Schedule C.