California CDTFA Releases Form CDTFA-401-E, State, Local, District Consumer Use Tax Return With Instructions

The California Department of Tax and Fee Administration (CDTFA) Dec. 1 released Form CDTFA-401-E, State, Local, and District Consumer Use Tax Return, with instructions, for sales and use taxes. The return should be filed by persons who aren’t required to hold a seller’s permit, but are liable for state, local, and district use tax payable directly to the state. Taxpayers don’t owe use tax if: 1) the sales tax is paid at the time an item was purchased; 2) taxpayers paid rent on an item for which sales or use tax has been paid by the lessor on the purchase ...