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State of California BOARD OF EQUALIZATION SALES AND USE TAX REGULATIONS Regulation 1621. SALES TO COMMON CARRIERS. Reference: Sections 6357.5 and 6385, Revenue and Taxation Code. (a) DEFINITIONS (1)

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How to fill out sales to common carriers

01

Step 1: Gather all necessary information and documents such as the carrier's details, shipment details, and billing information.

02

Step 2: Start by filling out the header section, which includes the date, your company's name and address, as well as the carrier's name and address.

03

Step 3: Move on to the shipment details section where you will need to provide information about the products being shipped such as the description, quantity, weight, and value.

04

Step 4: Fill out the billing information section which includes the payment terms, total charges, and any additional fees.

05

Step 5: Review the completed sales to common carriers form for accuracy and make any necessary corrections before submitting it.

06

Step 6: Sign and date the form, then make copies for your records and for the carrier's records.

07

Step 7: Submit the filled-out form to the carrier as per their preferred method such as electronically or by mail.

08

Step 8: Keep track of the form's delivery confirmation or receipt to ensure it has been received by the carrier.

Who needs sales to common carriers?

01

Companies or individuals who regularly ship goods using common carriers.

02

Wholesalers or manufacturers who transport their products to retailers or customers.

03

Freight forwarders or logistics providers who handle shipments on behalf of their clients.

04

Businesses involved in international trade who require documentation for customs purposes.

05

Any entity that needs to provide proof of shipment and delivery to the carrier.

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What is sales to common carriers?

Sales to common carriers refer to sales transactions made to businesses that provide transportation services to the public, such as airlines, railways, and shipping companies.

Who is required to file sales to common carriers?

Businesses that sell goods or services to common carriers are required to file sales to common carriers.

How to fill out sales to common carriers?

Sales to common carriers should be filled out by providing details of the sale, including the date, amount, and customer information.

What is the purpose of sales to common carriers?

The purpose of sales to common carriers is to track and report transactions made to businesses that provide transportation services.

What information must be reported on sales to common carriers?

Information such as the date of the sale, amount of the sale, and customer details must be reported on sales to common carriers.

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