8730     USE TAX
(Revised 12/01)

State agencies will report and pay to the BOE the amount of use tax due on purchases made from retailers who do not maintain a place of business in this State or who do not hold certificates of registration to collect use tax.  State agencies that use property purchased with a resale certificate will also report and pay use tax on their purchases.  The BOE requires State agencies to file a sales and use tax return on a quarterly, calendar year, or fiscal year basis. State agencies that have a large volume of transactions subject to the use tax may file consumers use tax returns more frequently, if they desire, provided they advise the BOE and obtain a separate Consumer Use Tax Permit. No fee is charged for a Consumer's Use Tax Permit.

Consumer Use Tax application forms and information can be obtained from the BOE Information Center and Faxback service at 1-800-400-7115 or through the BOE Website at http://www.boe.ca.gov/.  Purchases made for several locations within an agency will be consolidated into a single return to the BOE under one Consumer Use Tax Permit.

The BOE will send tax returns to use tax reporting State agencies that have a Seller's Permit or a Consumer's Use Tax Permit.  The attached Schedule A, Computation Schedule  for District Tax, will be used to allocate district use taxes.  Form BOE-531, Schedule B or E, Detailed Allocation by County of 1% Uniform Local Sales and Use Tax form, will be combined and sent to State agencies reporting sales and use tax application to more than one location.
Please request additional forms from the BOE. If the proper schedules are not received or if additional forms are needed, notify  the BOE.