publication 373-ppth, sales and use tax return preparation ... › formspubs › pub373ppth.pdf ·...
TRANSCRIPT
![Page 1: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/1.jpg)
Welcome to CDTFA’s Sales and Use Tax
Return Preparation Classwww.cdtfa.ca.gov
![Page 2: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/2.jpg)
Presentation ObjectivesWhat is being taught in this seminar:• How to complete a basic sales and use tax return.• How to electronically file and pay a basic sales and use
tax return• How to create a Username and Password for full
access to your account on our new online system.
1
![Page 3: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/3.jpg)
Online ServicesFull Access to Your AccountAccount Maintenance Capabilities with a Username and Password:• Register a new business activity• Close a location/or account• Update identification number• Change your business name• (DBA)• Request a payment plan• Cancel an unprocessed draft of a
return • Store your payment information
• Amend a return• Add a contact for books and
records• Print permit and/or license• Renew cigarette/tobacco retailer
license• File/manage an appeal• Request relief from penalty
and/or from interest (for CDTFA or DMV errors)
• Submit a claim for refund• Request reinstatement
2
![Page 4: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/4.jpg)
Online ServicesFull Access to Your AccountAccount Maintenance Capabilities with a Username and Password continued:• Request innocent spouse relief• View account balances• Update location of books and
records• Update inventory address• Update mailing/primary address• View mailed correspondence
• Request access to an account
• Approve and cancel online service access for third parties
• Request to go paperless
• Monitor online activity
• Request Power of Attorney
• Request a filing extension
3
![Page 5: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/5.jpg)
Online ServicesFull Access to Your Account
4
Easy 2-Step Process
First Time UsersThe Registration Process
Request a Security Code
Register for a Username and create a Password
Step 1 Step 2
![Page 6: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/6.jpg)
Online ServicesFull Access to Account Features
5
First Time UsersThe Registration Process www.cdtfa.ca.gov
Click on Login1
Requesting a Security Code
![Page 7: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/7.jpg)
Online ServicesFull Access to Account Features
6
First Time UsersThe Registration Process
Click onView Accounts2
Requesting a Security Code
![Page 8: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/8.jpg)
Online ServicesFull Access to Account FeaturesRequesting a Security Code
7
First Time UsersThe Registration Process
![Page 9: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/9.jpg)
Online ServicesFull Access to Account Features
8
First Time UsersThe Registration Process
Requesting a Security Code
![Page 10: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/10.jpg)
Online ServicesFull Access to Account Features
9
First Time UsersThe Registration Process
You will be asked if you have received a security code. For first time users, you will click on “No” to request a security code.
Requesting a Security Code
Your Security Code will be sent to the address on record.
![Page 11: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/11.jpg)
Online ServicesFull Access to Account Features
10
First Time UsersThe Registration Process
Requesting a Security Code
Make sure you have your Account Number and Limited Access Code available.
![Page 12: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/12.jpg)
Online ServicesFull Access to Account Features
11
First Time UsersThe Registration Process
Requesting a Security Code
Confirmation that a Security Code will be sent by mail.
![Page 13: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/13.jpg)
Online ServicesFull Access to Account Features
12
First Time UsersThe Registration Process
Registering for a Username and Password
Click on Sign Up Now
![Page 14: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/14.jpg)
Online ServicesFull Access to Account Features
13
First Time UsersSecurity Code Received
Registering for a Username and Password
Designate whether you are the owner or a third party delegate.
![Page 15: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/15.jpg)
Online ServicesFull Access to Account Features
14
First Time UsersSecurity Code Received
Registering for a Username and Password
You will be asked if you have received a Security Code. Click Yes.
![Page 16: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/16.jpg)
Online ServicesFull Access to Account Features
15
First Time UsersSecurity Code Received
Registering for a Username and PasswordEnter Security Code and other identifying information.
![Page 17: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/17.jpg)
Online ServicesFull Access to Account Features
16
First Time UsersSecurity Code Received
Registering for a Username and Password
Fill in the required fields.
![Page 18: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/18.jpg)
Online ServicesFull Access to Account Features
17
First Time UsersSecurity Code Received
Registering for a Username and Password
Fill in the required fields.
![Page 19: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/19.jpg)
Online ServicesFull Access to Account Features
18
First Time UsersSecurity Code Received
Registering for a Username and PasswordFill in the required fields.
![Page 20: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/20.jpg)
Online ServicesFull Access to Account Features
19
First Time UsersSecurity Code Received
Registering for a Username and Password
Confirmation that your Username and Password are now ready for use!
![Page 21: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/21.jpg)
Online ServicesFull Access to Account Features
20
Registered UserAccount Management
Registering for a Username and Password
Enter your Username and Password.
![Page 22: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/22.jpg)
Online ServicesFull Access to Account Features
21
Registered UserAccount Management
Registering for a Username and Password
![Page 23: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/23.jpg)
Online ServicesFull Access to Account Features
22
Registered UserAccount Management
Registering for a Username and Password
![Page 24: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/24.jpg)
Online ServicesFull Access to Account Features
23
Logged OnUseful Prompts
Managing Your AccountAn alert is an indication that something is outstanding on your account, such as an outstanding balance, a delinquent return, if you have any unread letters, etc. If you have an alert, you will see the alert symbol under Alerts and under the respective account.
![Page 25: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/25.jpg)
Online ServicesFull Access to Account Features
24
Logged OnUseful Prompts
Managing Your AccountI Want To options
Tab options• Accounts• Submissions• Correspondence• Names and
Addresses• Logons
![Page 26: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/26.jpg)
File a ReturnInformation needed to file your return• Total gross sales• Purchases subject to use tax• Deductions• Exemptions• Sales subject to district taxes (by location)
25
![Page 27: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/27.jpg)
Sample: Sales and Use Tax Return Scenario
26
Bob Smith dbaBob’s Bikes
![Page 28: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/28.jpg)
Sample Return Scenario
27
1
Bob’s sales of bicycles, parts, and labor (both repair and assembly) totaled $100,000.
![Page 29: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/29.jpg)
Sample Return Scenario
28
2
Bob removed a bicycle from inventory and gave it to his son in Los Angeles. The bicycle, which cost $2,500, was purchased by Bob without paying tax by using a resale certificate.
![Page 30: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/30.jpg)
Sample Return Scenario
29
3
Bob sold bicycles and parts in the amount of $20,000 to Billy’s Bicycle Store. Bob has a resale certificate on file for Billy’s Bicycle Store.
![Page 31: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/31.jpg)
Sample Return Scenario
30
4
Bob’s charges for bicycle repair labor totaled $1,500.
5
Bob sold a bicycle to the U.S. government for $2,000.
![Page 32: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/32.jpg)
Sample Return Scenario
31
6
$21,000 in total sales shipped out of state.
![Page 33: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/33.jpg)
Sample Return Scenario
32
7
Bob used his own truck to deliver bicycles totaling $2,000 to Orange County.
8
Bob made $49,000 in sales at the Los Angeles County store.
![Page 34: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/34.jpg)
Sample Return Scenario
33
9
Bob used UPS to ship $4,000 of bicycles to San Francisco. Bob is not “engaged in business” in the City or County of San Francisco.
10
Bob used his own truck to deliver bicycles totaling $3,000 to Ventura County.
![Page 36: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/36.jpg)
File a Return
35
Logging In
Click on File a sales and use tax return.2
![Page 37: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/37.jpg)
File a Return
36
Logging In
Username and Password
Limited Access CodeOR
![Page 38: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/38.jpg)
File a ReturnLimited Access Code
37
Logging In
Select Sales & Use Tax Return under I want to File a.
![Page 39: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/39.jpg)
File a ReturnLimited Access Code
38
Logging In
Option #1 Option #2
![Page 40: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/40.jpg)
File a ReturnUsername and Password Option
39
Logged Into Full Account Features
Select File and/or View a Return.
![Page 41: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/41.jpg)
File a ReturnUsername and Password Option
40
Logged Into Full Account Features
Select the filing period.
![Page 42: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/42.jpg)
File a ReturnUsername and Password Option
41
Logged Into Full Account Features
The bar below the Menu tracks the stages as you advance in your online services profile.
![Page 43: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/43.jpg)
File a ReturnBusiness Activities
42
Sample Return ScenarioThis page will only appear for first time filers. Thereafter, your return will begin on the following page for future filings.
![Page 44: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/44.jpg)
File a ReturnGross Sales
43
Sample Return Scenario
Bob’s sales of bicycles, parts, and labor (both repair and assembly) amounted to $100,000.
1
![Page 45: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/45.jpg)
File a ReturnPurchases Subject To Use Tax
44
Sample Return Scenario
Bob removed a bicycle from inventory and gave it to his son in Los Angeles. Bob purchased the bicycle which cost $2,500 without paying tax by using a resale certificate.
2
![Page 46: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/46.jpg)
File a ReturnState Fair Sales
45
Sample Return Scenario
![Page 47: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/47.jpg)
File a ReturnDeductions – Sales For Resale
46
Sample Return Scenario
Bob sold bicycles and parts in the amount of $20,000 to Billy’s Bicycle Store (a resale certificate is on file for Billy’s Bicycle Store).
3
![Page 48: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/48.jpg)
File a ReturnDeductions – Nontaxable Labor
47
Sample Return Scenario
Charged $1,500 for bicycle repair labor.
4
![Page 49: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/49.jpg)
File a ReturnDeductions – Sales To The U.S. Government
48
Sample Return Scenario
Sold to the U.S. government a $2,000 bicycle.
5
![Page 50: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/50.jpg)
File a ReturnDeductions – Sales in Interstate or Foreign Commerce
49
Sample Return Scenario
Bob used United Parcel Service (UPS) to ship $21,000 worth of bicycles out of state.
6
![Page 51: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/51.jpg)
File a ReturnDistrict Tax Allocation
50
Sample Return Scenario
Bob used his own truck to deliver $2,000 worth of bicycles to Orange County.
7
Sales in the amount of $49,000 were made out of Bob's store located in Los Angeles County.
8
Enter amount for each applicable district tax.
![Page 52: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/52.jpg)
File a ReturnDistrict Tax Allocation
51
Sample Return Scenario
Bob used UPS to ship $4,000 worth of bicycles to San Francisco County.
9
Bob used his own truck to deliver $3,000 worth of bicycles to Ventura County (7.25%).
10
Enter the total amount not in a district tax area ORin which you do not need to collect a district tax.
![Page 53: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/53.jpg)
File a ReturnTax Prepayments
52
Sample Return Scenario
![Page 54: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/54.jpg)
File a ReturnTax Prepayments Verification
53
Sample Return Scenario
![Page 55: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/55.jpg)
File a ReturnExcess Tax Collected
54
Sample Return Scenario
![Page 56: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/56.jpg)
File a ReturnSummary
55
Sample Return Scenario
![Page 57: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/57.jpg)
File a ReturnPreparer Information
56
Sample Return Scenario
![Page 58: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/58.jpg)
File a ReturnDeclaration
57
Sample Return Scenario
![Page 59: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/59.jpg)
Sales and Use Tax Return Submission I’m Done
58
Sample Return Scenario
If you would like to come back to Online Services and make a payment at a later date, click on “I’m Done”.
![Page 60: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/60.jpg)
Sales and Use Tax Return Submission I’m Done
59
Sample Return Scenario
![Page 61: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/61.jpg)
Make a PaymentPaper Check Option
60
Sample Return Scenario
A payment voucher will print if you choose the “Print a Voucher” option on the Confirmation page.
![Page 62: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/62.jpg)
Make a PaymentElectronic Options
61
Sample Return Scenario
![Page 63: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/63.jpg)
Make a PaymentChecking or Savings
62
Sample Return Scenario
Fill inPayment Option.
Fill in Payment Details.
![Page 64: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/64.jpg)
Make a PaymentCredit Card
63
Sample Return Scenario
![Page 65: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/65.jpg)
Make a PaymentCredit Card
64
Sample Return Scenario
Payments are made through the credit card vendor, Official Payments Corporation (OPC).
A 2.3% convenience fee is charged by OPC. This money does not come to the State.
![Page 66: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/66.jpg)
Make a PaymentCredit Card
65
Sample Return Scenario
Payer Information
Payment Option
![Page 67: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/67.jpg)
Make a PaymentPayment Confirmation
66
Sample Return Scenario
![Page 68: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/68.jpg)
Online Services Resources
67
www.cdtfa.ca.gov
Click on Online Services1
Click on Resources2
![Page 69: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/69.jpg)
Online Services Resources
68
![Page 70: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/70.jpg)
Get it in WritingRevenue and Taxation Code section 6596 provides that:
“If the [CDTFA] finds that a person’s failure to file a timely return or pay is due to the person’s reasonable reliance on written advice from the [CDTFA], the person may be relieved of taxes imposed by sections 6051 and 6201 and any penalty or interest added thereto...”
§6596
69
![Page 71: Publication 373-PPTH, Sales and Use Tax Return Preparation ... › formspubs › pub373ppth.pdf · Sales and Use Tax Return Preparation, Help with tax return preparation, Seminars,](https://reader034.vdocuments.net/reader034/viewer/2022042403/5f1836cff83c5b7d150bc814/html5/thumbnails/71.jpg)
Publication 373-PPTH (12-19)
We wish you success in your business venture!