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CDTFA-530 (BACK) REV.23 (5-18)
INSTRUCTIONS FOR COMPLETING CDTFA-530, SCHEDULE C,
DETAILED ALLOCATION BY LOCATION OF SALES AND USE TAX TRANSACTIONS
GENERAL
CDTFA-530, Schedule C, lists the addresses of all your places of business for which seller's permits have been issued. Locations
within a single city, or within the unincorporated area of a single county, are grouped. Each group is separated from the following group
by a space and an asterisk (*).
COLUMN 1 TAXING JURISDICTION IN WHICH PLACES OF BUSINESS ARE LOCATED
The addresses for your places of business are entered here as shown by our records based on the taxing jurisdiction. The
local taxing jurisdiction may reflect a different city than the United States Postal Service address in rare instances.
Did you operate at any other place of business in California NOT listed?
If, during the reporting period, you operated any other place of business in California which is not listed, please register
the location online at www.cdtfa.ca.gov.
For the current return, you will need to enter the street address under column 1 and the date the business location was
opened. If the location has no street number, enter the name of the street or road. Do not list a post office box address.
COLUMN 2 SITE NUMBER.
You need not make any entry in this column. Site numbers are assigned at the time the location is registered. Entries in
the column headed “provide numerical identification of your sales outlets for (CDTFA) records.
COLUMN 3 CLOSEOUT EFFECTIVE DATE
If you have closed any of the business locations listed, either before or during the period covered by this return, enter the
date it closed in column 3.
COLUMN 4 TAX AREA CODE
You need not make any entry in this column. Code numbers shown identify the taxing jurisdiction in which each place of
business is located.
COLUMN 5 AMOUNT OF TAXABLE TRANSACTIONS FOR EACH LOCATION
Enter in this column the amount of the taxable transactions for each place of business (including temporary location),
opposite the business address. "Total for this tax code" appears where two or more places of business are located in one
taxing jurisdiction. Enter in column 5, the total taxable transaction for all places of business in that taxing jurisdiction
opposite the asterisk (*). If you have only one place of business in a local taxing jurisdiction, enter only the figures directly
opposite the address and do not make any entry opposite the asterisk. Enter the word "None" opposite the address of any
place of business operated during the period covered by this return if no tax liability accrued at that location.
If the business closed during the reporting period, include the disposition (sold, retained, etc.) of Fixed Assets and
Equipment (F&E).
SALES OF JET FUEL (REG 1802)
The amount of the taxable sales of jet fuel subject to sales and use tax and delivered into an aircraft should be entered opposite the
location of the point of delivery, except for San Francisco and Ontario International Airports.
San Francisco International Airport: one-half of the taxable transaction should be entered opposite the business location coded to the
City/County of San Francisco and the other one-half to the business location coded to the County of San Mateo.
Ontario International Airport: the taxable transaction should be entered opposite the location coded in the City of Ontario.
A multiple jurisdiction airport is defined as an airport located in one jurisdiction but owned or operated by another jurisdiction. Contact
CDTFA for assistance in reporting the 1 percent local tax for sales of jet fuel at such locations.
SALES INVOLVING IN-STATE STOCK OF GOODS LOCATIONS
The amount of taxable sales of goods negotiated out of state and delivered from a stock of goods in state should be entered opposite
the address of the location of the stock of goods.
The amount of taxable sales of goods negotiated in state and delivered from a stock of goods in state should be entered opposite the
address of the location where the sales negotiations took place.
TOTAL AMOUNT OF LOCAL TAX
The total of column 5 for all pages of CDTFA-530 should agree with line 12 of your return, unless you have received CDTFA-531.
Use CDTFA-531 to allocate the taxable transactions not occurring at a permanent place of business. If you are preparing
CDTFA-531, this CDTFA-530 total must be entered on line B2 of CDTFA-531.
If you need assistance, please contact our Customer Service Center at 1-800-400-7115 (TTY:711).
Customer service representatives are available weekdays from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
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