CDTFA-401-EZ (S1F) REV. 42 (2-24)                                                                                                    STATE OF CALIFORNIA 
SHORT FORM—SALES AND USE TAX RETURN                                                                            CALIFORNIA DEPARTMENT OF 
                                                                                                               TAX AND FEE ADMINISTRATION

                                                                                                                                  CDTFA USE ONLY
DUE ON OR BEFORE                             PERIOD BEGIN DATE      PERIOD END DATE                                               EFF

                                             YOUR ACCOUNT NUMBER                                                                  PM

                                                                                                                                  READ INSTRUCTIONS 
CALIFORNIA DEPARTMENT OF                                                                                                          BEFORE PREPARING
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO, CA 94279-8004

 Please check this box if this filing represents an AMENDED RETURN.
You can file online. Payment by credit cards is accepted.                                                                         PLEASE ROUND CENTS TO 
Please see instructions for further details.                                                                          THE NEAREST WHOLE DOLLAR

1 Total (gross) sales                                                                                                 1 $                           .00
2 Purchases subject to use tax                                                                                        2                             .00
3 Total (add lines 1 and 2)                                                                                           3                             .00
4 Sales to other retailers for resale                                                                                 4                             .00
5 Nontaxable sales of food products                                                                                   5                             .00
6 Nontaxable labor (repair and installation)                                                                          6                             .00
7 Sales to the United States government                                                                               7                             .00
8 Sales in interstate or foreign commerce                                                                             8                             .00
9 Sales tax (if any) included in line 1                                                                               9                             .00
10 Other deductions (clearly explain)                                                                                 10                            .00
11 Total of exempt transactions (add lines 4 through 10)                                                              11                            .00
12 Taxable transactions (subtract line 11 from line 3)                                                                12                            .00
13 Total sales and use tax (multiply line 12 by                                                   )                   13                            .00
14 Excess tax collected (enter excess tax collected, if any)                                                          14                            .00
15 Total tax (add lines 13 and 14)                                                                                    15                            .00
                                   1st prepayment                   2nd prepayment 
16 Less tax prepayments            $                                $                                                 16                            .00
 (see line 16 instructions)
                                   o No taxable transactions        o No taxable transactions
17 Remaining tax due (subtract line 16 from line 15)                                                                  17                            .00
18 PENALTY: (multiply line 17 by 10 percent [0.10] if payment is made, or your tax 
                                                                                                            PENALTY:  18
 return is filed, after the due date shown above)                                                                                                   .00

19 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                            INTEREST: 19                            .00
 rate is             INTEREST RATE CALCULATOR
20 TOTAL AMOUNT DUE AND PAYABLE (add lines 17, 18, and 19)                                                            20 $                          .00
21 Total sales made at the real property of a state-designated fair (see instructions)                                21 $                          .00
22 Total taxable sales made at historic venues (enter the total amount from CDTFA-531-HV)                             22 $                          .00
                 For our privacy policy and notice, visit our webpage at www.cdtfa.ca.gov/privacy.htm, or go to  
www.cdtfa.ca.gov/formspubs/forms.htm and search for CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed.
I hereby certify that this return, including any accompanying schedules and statements, has been  EMAIL ADDRESS
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE                                PRINT NAME AND TITLE                                     TELEPHONE           DATE

PAID PREPARER’S     PAID PREPARER’S NAME                                                          PAID PREPARER’S TELEPHONE NUMBER
 USE ONLY
                 Make check or money order payable to: California Department of Tax and Fee Administration. 
          Write your account number on your check or money order. Make a copy of this document for your records.                                EZ

                                                       CLEAR        PRINT

CDTFA-401-EZ (S1B) REV. 42 (2-24)

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CDTFA-401-EZ (S2F) REV. 42 (2-24)

        INSTRUCTIONS—STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN

You can file your return online by going to www.cdtfa.ca.gov and selecting File & Make a Payment. When you file 
online, you can pay by credit card, paper check, or electronic check (ACH Debit).
Credit card payments. You can use an American Express®, Discover/Novus®, MasterCard ,®or VISA  credit®card to 
pay your taxes. Other credit cards cannot be accepted. Electronic Funds Transfer (EFT) accounts are not eligible for 
credit card payments. Credit card payments can be made by calling 1-855-292-8931 or through our website at  
www.cdtfa.ca.gov.Be sure to sign and mail your return.

PREPARATION OF THE RETURN
Line 1  Total (gross) sales. Report all sales related to your California business (include all manner of sales).
Line 2  Purchases subject to use tax. Enter the purchase price of merchandise, equipment, or other tangible 
        personal property which you purchased without paying California sales or use tax and which you used for 
        purposes other than resale in the regular course of business. The purchase may have been made without 
        payment of tax because you used a resale or other exemption certificate to make the purchase, you 
        purchased from an out-of-state retailer who did not collect California use tax, or you made a purchase from 
        an unlicensed retailer such as a person making an occasional sale of a vessel or an aircraft.
Line 3  Total. Enter total of lines 1 and 2.
Line 4  Sales to other retailers for resale. Enter sales to other sellers from whom you have taken valid resale 
        certificates (see Regulation 1668).
Line 5  Nontaxable sales of food products. Enter all sales of food products for human consumption. Do not enter 
        sales of alcoholic or carbonated beverages, hot prepared food products, meals or food served by you for 
        consumption at your facilities, or food sold for consumption in a place which is subject to an admission 
        charge (see Regulations 1602 and 1603. Vending machine operators should refer to Regulation 1574).  
        Note: If you are claiming a deduction for sales of food products by the purchase ratio method, you must 
        maintain a complete analysis of taxable and nontaxable purchases.
Line 6  Nontaxable labor. Enter sales included in line 1 that constitute labor charges for installing or applying 
        property or for repairs or reconditioning of tangible personal property to refit it for the use for which it was 
        originally produced. Do not include charges for fabricating or processing personal property for consumers  
        (see Regulation 1546).
Line 7  Sales to the United States government. Enter sales to: (1) the United States or its unincorporated agencies 
        and instrumentalities such as, Treasury, Interior, Agriculture, Defense; (2) any incorporated agency or 
        instrumentality of the United States wholly owned by either the United States, or by a corporation wholly 
        owned by the United States; (3) the American Red Cross, its chapters and branches; (4) incorporated federal 
        instrumentalities not wholly owned by the United States, such as, federal reserve banks, federal credit unions, 
        federal land banks, and federal home loan banks (see Regulation 1614).
Line 8  Sales in interstate or foreign commerce. Enter sales involving shipments or deliveries from California to 
        points outside this state that are exempt from tax as interstate or foreign commerce. To be exempt, property 
        must be shipped outside this state, pursuant to the contract of sale, and delivered by the retailer by means 
        of: (1) facilities operated by the retailer; (2) a carrier for shipment to a consignee outside the state; or (3) a 
        customs broker or forwarding agent for shipment outside this state (see Regulation 1620).
Line 9  Sales tax. Enter sales tax reimbursement or use tax collected from customers if those taxes were included in 
        the amount shown on line 1 (see Regulation 1700).
Line 10 Other deductions. Enter the amount of all other deductions not listed on lines 4 through 9. Each deduction 
        must be clearly explained. For more information, see publication 61, Sales and Use Taxes: Tax Expenditures.
        Note: Do not use this form if you have tax recovery deductions such as Bad Debts on Taxable Sales, Returned 
        Taxable Merchandise, Cash Discounts on Taxable Sales or Cost of Tax Paid Purchases Resold Prior to Use. 
        Also, this form should not be used if you have sales eligible for a Partial State Tax Exemption. If you have such 
        transactions to report, you should contact your local California Department of Tax and Fee Administration 
        (CDTFA) office for the correct form.

CDTFA-401-EZ (S2B) REV. 42 (2-24)

Line 11 Total of exempt transactions. Add lines 4 through 10 and enter the total amount of exempt transactions on 
        line 11.
Line 12 Taxable transactions. Subtract the amount on line 11 from line 3 and enter the remainder on line 12.
Line 13 Total sales and use tax. Multiply line 12 by the tax rate of your business location. Enter the result on line 13.
Line 14 Excess tax collected. If you have collected more sales tax from your customers than the amount calculated 
        on your return, enter the difference on line 14.
Line 15 Total tax. Enter total of lines 13 and 14.
Line 16 Less tax prepayments. Complete this line only if you are required to make tax prepayments. (Businesses with 
        average monthly taxable transactions of $17,000 or more must make prepayments, once notified by CDTFA.) 
        Enter the prepayment amounts in the proper boxes. This credit is limited to the amount of tax prepaid and 
        should not include penalty charges reported with your prepayments. Add the first prepayment and the second 
        prepayment. Enter the total on line 16. If you are reporting a zero prepayment for any period because you had 
        no taxable transactions, you must check the box below the appropriate prepayment field to certify that you 
        had no prepayment due.
Line 17 Remaining tax due. Subtract line 16 from line 15 and enter the result on line 17.
Line 18 Penalty. If your tax payment is made, or your tax return is filed, after the due date shown at the top of the 
        return, you must pay a 10 percent penalty. Multiply line 17 by 0.10 and enter the result on line 18.
        Returns and payments must be postmarked or received by the due date of the return to be considered 
        timely. If the due date falls on a Saturday, Sunday, or state holiday, returns postmarked or received by 
        the next business day will be considered timely. If you will be filing your return late, you may qualify for an 
        extension. A request for an extension of time to file a tax return may be submitted online by logging in to 
        your account with your username and password on our website at onlineservices.cdtfa.ca.gov and selecting 
        the Relief Request option.
Line 19 Interest. If your payment is made after the due date shown at the top of your return, you will owe one month’s 
        interest for each month or fraction of a month that payment is delayed after the due date. The adjusted 
        monthly interest rate is indicated on line 19 of your return. To calculate the interest due, multiply the amount 
        on line 17 by the monthly interest rate shown on line 19, then multiply this total by the number of months or 
        fraction of a month payment is delayed. Enter the amount on line 19.
Line 20 Total amount due and payable. Add lines 17, 18, and 19. Enter the total on line 20.
Line 21 Total sales made at the real property of a state-designated fair. As of July 1, 2018, you must additionally 
        report on line 21 the portion of sales reported on line 1 for which the place of sale is on or within the real 
        property of a state-designated fair or any real property of a state-designated fair that is leased to another 
        party. The amount reported on line 21 is only for informational purposes and is not to be used for calculating 
        any sales or use tax on this return. A complete listing of state-designated fairs is available on our website at 
        www.cdtfa.ca.gov/taxes-and-fees/state-fairgrounds-list.htm.
Line 22 Total taxable sales made at historic venues. As of January 1, 2024, you must report the taxable sales 
        made during live and ticketed events at historic venues. Complete CDTFA-531-HV, Schedule HV—Historic 
        Venue Allocation, and enter the total amount on line 22 of this return. The amount reported on line 22 is only 
        for informational purposes and is not to be used for calculating any sales or use tax on this return. For more 
        information on reporting taxable sales at historic venues and a complete listing of historic venues, please see 
        our webpage at www.cdtfa.ca.gov/industry/historic-venue.htm.
SIGN AND MAIL YOUR RETURN
Make your check or money order payable to: California Department of Tax and Fee Administration. Always write your 
account number on your check or money order. Mail your return and payment in the envelope provided, making sure 
CDTFA’s address shows through the window.

 General Questions: You may download copies of forms, publications, and regulations from our website 
 at www.cdtfa.ca.gov, or call our Customer Service Center at 1-800-400-7115 (CRS:711). Customer service 
 representatives are available weekdays from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.