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CDTFA-530 (FRONT) REV.23 (5-18)                                                                                                        STATE OF CALIFORNIA 
SCHEDULE C - DETAILED ALLOCATION BY                                             CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION 
LOCATION OF SALES AND USE TAX TRANSACTIONS 

The original copy of this schedule must be attached to your return. 
Read instructions before preparing. Please round cents to the nearest whole dollar. 

      Please check this box if you ship/deliver or collect district tax for areas outside your sales location. 
                                COLUMN 1                                                 COLUMN 2  COLUMN 3             COLUMN 4                   COLUMN 5 
                          TAXING JURISDICTION IN WHICH                                   SITE          CLOSEOUT         TAX  AREA                  TAXABLE 
                PLACES  OF  BUSINESS  ARE   LOCATED                                      NUMBER        EFFECTIVE        CODE                TRANSACTIONS 
                                                                                                       DATE  
                                                                                                                 CO. JUR.  ADD-ON      IN 
                                                                                                                                       LIEU 
                                                                                                                                            .      

Add New Locations below*:                                                                   Start date 

*All new locations need to be registered directly with California Department of 
Tax and Fee Administration (CDTFA)at www.cdtfa.ca.gov.
                            Total:
                          a)    If you are required to file CDTFA-531,Schedule           B, enter the total here and on line B2 of           $               .00 
                                CDTFA-531
                          b)    If you are not required to file CDTFA-531, this total must equal line 12 of the return 
OW NER'S NAM E 

ACCOUNT NUM BER                               INDUSTRY                          TAX CODE      ZIP CODE                          PERIOD      PAGE 



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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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