8734 STATE ADMINISTERED UNIFORM LOCAL SALES AND USE TAXES
8734.1 APPLICATION OF STATE-ADMINISTERED UNIFORM LOCAL SALES TAXES TO STATE AGENCY SALES
(Revised 12/01)
State agencies making sales of tangible personal property are required to report and pay to the BOE the 1 percent uniform local sales tax on sales. State agencies selling from more than one location should obtain sub-permits for each location from the BOE. The local tax on sales from multiple locations must be apportioned to the appropriate counties on Schedule B Form, BOE-531. See SAM Section 8734.5. Consequently, each agency should maintain a record of sales for each sales location.
The tax on sales of tangible personal property consist of the 1 percent uniform local sales tax and the appropriate district transactions tax and the combined state and county sales tax.
[Paper Form]
8734.3 APPLICATION OF STATE-ADMINISTERED UNIFORM LOCAL USE TAXES
(Revised 12/01)
State agencies will report and pay the 1 percent local use tax to the BOE in the same manner as prescribed for reporting the State use tax. The local use tax must be reported to the BOE by the county where the property is used. The tax due for each county, as shown on the Detailed Allocation by County of 1 percent Uniform Local Use Tax, Schedule E, Form BOE-401-E will be determined by obtaining the sum of purchase prices for each county from the individual entries listed on the Consumer Use Tax Form (see SAM Section 8731.) and multiplying these sums by the 1 percent tax rate.
8734.5 ACCOUNTING AND REPORTING STATE-ADMINISTERED UNIFORM LOCAL SALES AND USE TAXES
(Revised 12/01)
The procedures prescribed for accounting, claim preparing, reporting, and paying the State sales and use taxes are also applicable to the State-administered uniform local sales and use taxes. See SAM Sections 8720–8733. State agencies reporting local tax on sales or on property used at multiple locations will allocate the local tax to the places of sales or places of use on the State, Local, and District Consumer Use Tax Return form, BOE-401-A.
State agencies that do not have multiple sales locations will allocate the local tax, for incidental sales and for purchases made in locations other than the permit location, to the county of use on Schedule B Form, BOE-531 or Schedule E Form, BOE-531. Sales or purchases made at the permit location will be entered on line B2 or E2 at the bottom of Schedule B or Schedule E.
Local use tax which cannot be readily identified by county or which should be distributed statewide will be entered after the last county listed on Schedule B or E and will be identified as "Statewide 5999."
State agencies filing invoices for the local use tax due in the same Claim Schedule as the vendor's invoice to which the tax applies will use Consumer Use Tax Form as prescribed in SAM Section 8731.
