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                                         A              B    C 
     COUNTY IN WHICH            CODE TRANSACTIONS SUBJECT                    COUNTY IN WHICH  CODE TRANSACTIONS SUBJECT  
   TRANSACTION OCCURRED              TO TAX                         TRANSACTION OCCURRED           TO TAX 
ALAMEDA                         01                            .00  PLACER                     31          .00 
ALPINE                          02                            .00  PLUMAS                     32          .00 
AMADOR                          03                            .00  RIVERSIDE                  33          .00 
BUTTE                           04                            .00  SACRAMENTO                 34          .00 
CALAVERAS                       05                            .00  SAN BENITO                 35          .00 
COLUSA                          06                            .00  SAN BERNARDINO             36          .00 
CONTRA COSTA                    07                            .00  SAN DIEGO                  37          .00 
DEL NORTE                       08                            .00  SAN FRANCISCO              38          .00 
EL DORADO                       09                            .00  SAN JOAQUIN                39          .00 
FRESNO                          10                            .00  SAN LUIS OBISPO            40          .00 
GLENN                           11                            .00  SAN MATEO                  41          .00 
HUMBOLDT                        12                            .00  SANTA BARBARA              42          .00 
IMPERIAL                        13                            .00  SANTA CLARA                43          .00 
INYO                            14                            .00  SANTA CRUZ                 44          .00 
KERN                            15                            .00  SHASTA                     45          .00 
KINGS                           16                            .00  SIERRA                     46          .00 
LAKE                            17                            .00  SISKIYOU                   47          .00 
LASSEN                          18                            .00  SOLANO                     48          .00 
LOS ANGELES                     19                            .00  SONOMA                     49          .00 
MADERA                          20                            .00  STANISLAUS                 50          .00 
MARIN                           21                            .00  SUTTER                     51          .00 
MARIPOSA                        22                            .00  TEHAMA                     52          .00 
MENDOCINO                       23                            .00  TRINITY                    53          .00 
MERCED                          24                            .00  TULARE                     54          .00 
MODOC                           25                            .00  TUOLUMNE                   55          .00 
MONO                            26                            .00  VENTURA                    56          .00 
MONTEREY                        27                            .00  YOLO                       57          .00 
NAPA                            28                            .00  YUBA                       58          .00 
NEVADA                          29                            .00 
ORANGE                          30                            .00 

B1   Total taxable transactions for all counties listed above                                 B1 $ 
B2   Total taxable transactions reported on CDTFA-530, Schedule C                             B2 $ 
B3   Total taxable transactions reported on CDTFA-531-F, Schedule F                           B3 $ 
B4   Total taxable transaction reported on CDTFA-531-H, Schedule H, line H3                   B4 $ 
B5   Add lines B1-B4 and enter the total here. The sum of lines B1-B4 should                  B5 $ 
     equal line 12 on CDTFA-401-A, or line 12 on CDTFA-401-GS, or line 1 on CDTFA-401-E 

                                                              CLEAR PRINT

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.