INSTRUCTIONS: CALIFORNIA SHORT FORM - SALES AND USE TAX RETURN (Form BOE-401-EZ)

Most California businesses can document their sales and use tax owed and paid with a form BOE-401-EZ. This document cannot be used by organizations which have tax recovery deductions such as bad debts on taxable sales. This document is also not for use by organizations which have transactions eligible for a Partial State Tax Exemption. This document is available on the website of the California Board of Equalization.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 1: Enter the due date for this form at the top and your account number.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 2: On line one, enter your gross sales.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 3: On line two, enter your total purchases subject to use tax.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 4: Add lines one and two. Enter the total on line three.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 5: On line four, enter your sales to retailers for resale.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 6: On lines five and six, enter your nontaxable sales of food products and nontaxable labor.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 7: On lines seven and eight, enter your sales to the US government and in interstate or foreign commerce.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 8: On line nine, enter any sales tax included on line one. Enter any other deductions on line 10 and provide an explanation.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 9: Enter the total of lines four through 10 on line 11. Subtract this from line three and enter the difference on line 12.

California Short Form - Sales And Use Tax Return BOE-401-EZ Step 10: Multiply line 12 by the current tax rate. Enter the product on line 13. Enter any tax prepayments on line 15. Subtract these from line 13 and enter the difference on line 15. Lines 16 and 17 compute interest and penalties for those filing late. The final total due should be entered on line 18. Sign and date the form.