8732     PAYMENT OF CONSUMER USE TAX
(Revised 12/01)

Consumer Use Tax Forms will be scheduled for payment of use tax to the BOE by the State agency simultaneously with the preparation of the State, Local, and District Consumer Use Tax Return form, BOE–40-E, in duplicate. A separate Claim Schedule will be filed for each fund and appropriation from which such payment will be made. State agencies will not submit copies of the Consumer's Use Tax Form to the BOE.

The Claim Schedule, with the original copy of State, Local, and District Consumer Use Tax Return form, BOE-401-E, enclosed in a remittance advice envelope, will be submitted to the SCO. State agencies will prepare as an additional enclosure a list of vendors, including name and address, from which frequent purchases are made which are subject to use tax. The State agency's duplicate copies of Consumer Use Tax Form will be attached to the State agency's copy of the Claim Schedule. State agencies will enter the number of the Claim Schedule on their copy of the tax return.

If more than one Claim Schedule is submitted to pay the total tax due, the State, Local, and District Consumer Use Tax Return form, BOE-40l-E, will be placed in a remittance advice envelope attached to one of the Claim Schedules. A special mailing request stating "Please mail warrant in payment of our Claim Schedules numbers _____, ______, and ______, with the State, Local, and District Consumer Use Tax Return form, BOE-401-E, accompanying Claim Schedule number ______"  will be attached to the remittance advice envelope accompanying each of the related Claim Schedules. All Claim Schedules requesting payment of use tax due relating to a State, Local, and District Consumer Use Tax Return form BOE-401-E will be clipped together and a note attached by the State agency requesting that the Claim Schedules be kept together until audited by the SCO.