California Form CDTFA-1015 is the Sales Tax Reimbursement Schedule issued by the California Department of Tax and Fee Administration, and retailers use it as a lookup table to compute the correct amount of sales tax reimbursement to add to a customer’s bill at any given combined state, local, and district tax rate. The schedule is not “filed” on its own; instead, it supports the totals reported on the CDTFA-401-A sales and use tax return and proves that the retailer collected the right amount under Civil Code §1656.1.
Mistakes here trigger real money pain. The CDTFA can assess a 40% penalty under Revenue and Taxation Code §6597 on knowingly collected sales tax reimbursement that is not timely remitted, and any over-collection becomes “excess tax reimbursement” that the retailer must either refund to the customer or pay to the state.
- 📌 What CDTFA-1015 is, who must use it, and how it ties to your sales tax return
- 🧾 A line-by-line walkthrough of every column, bracket, and rate row on the schedule
- 🧮 Three full filled-out examples for a restaurant, an online retailer, and a boutique
- ⚠️ The ten most common mistakes filers make and the exact penalty for each
- ❓ Twelve plain-English FAQs covering field-level confusion most retailers run into
What the Form Is and Who Must Use It
CDTFA-1015 is the official Sales Tax Reimbursement Schedule that California publishes for every combined tax rate in the state. Each version is named for the rate it covers, so CDTFA-1015-A covers 7.25%, CDTFA-1015-B covers 7.375%, CDTFA-1015-C covers 7.50%, and the series continues up through every district rate above 10%. The most current revisions are dated 2024–2025 and are republished by the CDTFA forms and publications page whenever a district rate changes.
Any person making retail sales of tangible personal property in California can use the schedule. That includes restaurants, brick-and-mortar shops, online sellers shipping to California addresses, food trucks, market vendors, and service providers who sell parts or materials. The schedule is presumptive proof under 18 CCR §1700 that the retailer collected the lawful reimbursement amount and not “excess tax reimbursement.”
You are not required by statute to add sales tax reimbursement to the customer’s price, since the sales tax is legally imposed on the retailer, not the buyer. However, Civil Code §1656.1 lets you pass it through if you post a notice, place it on the price tag, or write it on the receipt. Most retailers do exactly that, and CDTFA-1015 is the tool that keeps the math right at every penny break.
The form does not get mailed to CDTFA. Retailers keep it at the register, in the point-of-sale system, or in their accounting binder, and they use the totals it produces when filling out the periodic CDTFA-401-A. Auditors will, however, ask to see how you arrived at your reimbursement totals during a CDTFA audit, and the schedule is the easiest way to prove your method.
Before You Start: Documents and Information You Need
Pulling the right paperwork before opening the schedule prevents the most common error of all, which is using the wrong tax rate for your district. The combined state, local, and district rate determines which version of CDTFA-1015 you must use, so you cannot skip the rate lookup step. Use the CDTFA tax rate finder to confirm the rate at the address where the sale closes.
- Your CDTFA seller’s permit number. This eight-digit account number ties every reimbursement total back to your CDTFA-401-A. Without it, your computation cannot be matched to a return.
- The combined sales and use tax rate at your business location. A wrong rate by even 0.125% creates over- or under-collection that the state can recover.
- Your point-of-sale or register tape totals. These taxable receipts feed Line 1 of the CDTFA-401-A, and the reimbursement schedule converts them to the tax owed.
- Resale and exemption certificates. CDTFA-230 general resale certificates remove sales from the taxable base before you ever touch CDTFA-1015.
- Invoices and receipts for the period. You must show that each receipt either separately states the reimbursement or relies on a posted notice under 18 CCR §1700.
- Shipping records for multi-district sales. When you ship to a higher-rate district, you must use the destination rate’s CDTFA-1015 version.
- Prior-period schedules. If a district rate changed mid-quarter, you need both the old and new schedule versions.
- A blank CDTFA-401-A return. This is where the totals you derive from CDTFA-1015 ultimately land.
If any of these is missing the result is the same: you cannot prove which schedule applies, and an auditor will reconstruct your tax using the highest plausible rate, which always favors the state.
Where to Get the Form and How to Access It
Every active version of CDTFA-1015 lives on the CDTFA Sales Tax Reimbursement Schedules page. The page lists each rate from 6.00% through 10.75% and links to a printable PDF for each one. Retailers in higher-rate districts such as Alameda, Los Angeles, and parts of the Bay Area should bookmark their specific version and check it after every CDTFA rate change announcement.
You can also reach the schedule through the CDTFA forms and publications index. Search the page for “1015” and the full alphabet series appears. Each PDF is free, fillable in a basic sense, and printable.
If you file electronically through the CDTFA online services portal, the system applies the correct rate for your registered location automatically, but you still need the printed schedule at the register for cash and card sales where the customer asks how the tax was computed. Retailers who use third-party POS software such as Square, Clover, or Shopify can import the schedule values directly into their tax tables.
For prior-period versions, the CDTFA forms and publications page notes that only current period forms are online; older revisions are obtained by calling the local CDTFA field office. That matters for amended returns covering quarters when a district rate was different.
Step-by-Step: How to Fill Out CDTFA-1015 Line by Line
The schedule is short but every column carries weight. Each version has a header, a rate identifier, a two-column bracket table, and a “tax on $1.00 to $1.00 increments” reference block. The walk-through below follows the printed order on the current CDTFA-1015-A revision and applies identically to every other letter suffix.
Header: “Sales Tax Reimbursement Schedule”
The top of the page asks you to confirm which schedule you are using. The line reads Sales Tax Reimbursement Schedule followed by the rate, for example 7.25%. You answer this by selecting the PDF that matches your combined state, local, and district rate exactly.
For example, Maria Lopez runs a coffee shop in Fresno where the combined rate is 8.35%, so she downloads the CDTFA-1015 version labeled 8.35% and writes “Fresno – 8.35%” at the top of her printed copy.
A common nuance is a city that straddles two districts; in that case use the rate for the address where ownership of the goods transfers to the buyer. The most common mistake is grabbing the statewide 7.25% schedule out of habit, which under-collects in any higher-rate district and creates a shortage that the retailer must pay out of pocket. The misconception to clear up is that the “state rate” of 7.25% is the rate everywhere; it is only the floor, and almost every California address has a higher combined rate.
Rate Identifier Line
Under the header, the schedule prints the exact rate it represents. The rate identifier reads as a percentage, for example 7.75%, and is the single most important data point on the page.
To answer it correctly, match the rate identifier to the rate published for your address on the CDTFA tax rate lookup. Carlos Nguyen in San Diego confirms his combined rate is 7.75% and circles that number on his printed schedule.
The nuance is that district taxes are sometimes added or removed at the start of a calendar quarter, so the rate identifier must be re-verified every April 1, July 1, October 1, and January 1. The mistake retailers make is reusing last quarter’s schedule after a rate change, which produces under-collection equal to the rate change times every taxable sale. The misconception is that “the rate is the rate forever”; it is not, because voter-approved district measures expire and renew on staggered timelines.
Column 1: “Amount of Sale”
The first column on the schedule lists the amount of sale in pennies, dimes, and dollars from $0.01 up through $1.00, then by larger increments. Each row gives a price band, such as $0.10 – $0.17 on the 7.25% schedule.
You answer this column by finding the row that contains your taxable sale price. Aisha Brown sells a muffin for $3.50 on the 7.75% schedule, so she scans down to the row that includes $3.50.
The nuance is that fractional cents are always rounded to the nearest cent under the bracket. The mistake is treating the Amount of Sale column as if it were dollars only, which makes retailers skip the small-ticket brackets where the percentage rounding is most aggressive. The misconception is that “for small sales the tax just rounds down”; it does not, because the bracket can round up.
Column 2: “Tax”
The second column gives the tax to collect for the matching sale price band. On the 7.25% schedule, $0.10 – $0.17 maps to $0.01 tax.
You answer this column by reading across from your sale price band. Aisha’s $3.50 muffin on the 7.75% schedule maps to $0.27 of reimbursement, which she enters on the receipt as the tax line.
The nuance is that this is reimbursement, not the tax itself; legally the seller owes the tax, and the customer is reimbursing the seller under Civil Code §1656.1. The mistake is collecting more than the bracket shows, which becomes “excess tax reimbursement” that must be refunded or remitted, as the Office of Tax Appeals confirmed. The misconception is that you can “round up to make change easier”; you cannot, because the rounding is governed by the bracket.
Per-Dollar Reference Block
Under the bracket table, the schedule prints a per-dollar reference: tax on $1.00, $2.00, $3.00, and so on up to $100. On the 7.25% schedule, $1.00 shows $0.07 and $100 shows $7.25.
To answer, take your taxable subtotal and break it into whole dollars and the residual cents, then add the bracket value for the cents. Marcus Rivera sells $47.63 of taxable goods on the 8.25% schedule; he reads $3.88 for $47, finds the bracket for $0.63, and adds them.
The nuance is that for sales above $100 you add together multiples (e.g., $250 = $100 + $100 + $50). The mistake is multiplying the rate against the total instead of using the bracketed schedule, which creates rounding drift across thousands of receipts. The misconception is that “POS rounding equals schedule rounding”; many POS systems compute the rate on the total and ignore the bracket, producing pennies of variance per ticket that compound into hundreds of dollars per quarter.
Bracket Boundaries (the “From – To” Bands)
Each bracket has a from and to value, and the boundary itself decides which row applies. On the 7.75% schedule, the row $0.07 – $0.19 assigns $0.01 of tax.
You answer the boundary by treating the higher number as inclusive. A sale of exactly $0.19 falls in that row; a sale of $0.20 falls in the next row. Janet Park’s candle shop has a $0.19 sample sale, and she charges $0.01 in reimbursement.
The nuance is that some older schedules use half-cent edges; always check the printed boundaries on your specific revision. The mistake is “splitting the difference” on the boundary, which creates inconsistent results across tickets. The misconception is that boundaries change with the rate; they do, and that is exactly why each rate has its own version of CDTFA-1015.
Footer: Revision Date
At the bottom of the schedule, CDTFA prints the revision date, for example Rev. 25 (8-24), meaning revision 25, dated August 2024. This date confirms whether you are using the current version.
You answer by checking that the revision date on your printed copy matches the most recent posting on the CDTFA schedules page. Maria prints a fresh copy at the start of each quarter and writes the revision date in her audit binder.
The nuance is that the revision date can update without a rate change when CDTFA fixes typography or adds higher-dollar rows. The mistake is using a copy that pre-dates a district rate change, which silently breaks every receipt. The misconception is that “all 7.75% schedules are the same”; the rate is identical, but the revision controls which dollar amounts appear.
Three Filled-Out Examples Using Real Scenarios
These three named filers each walk through the schedule, then carry totals to their CDTFA-401-A return. Each scenario reflects the most common California retail patterns reported in CDTFA filings.
Example 1: Maria Lopez, Los Angeles Restaurant
Maria runs a sit-down restaurant in Los Angeles where the combined rate is 9.50%, so she pulls the CDTFA-1015 version for 9.50%.
| Form Section | What Maria Enters |
|---|---|
| Schedule version | CDTFA-1015 at 9.50% |
| Header rate identifier | 9.50% |
| Posted notice under §1656.1 | “All prices include sales tax reimbursement” sign at register |
| Sample $12.40 ticket | Reads bracket row for $12.40, collects $1.18 |
| Per-dollar block for $1,240 day | $1,240 × 9.50% = $117.80, cross-checked against bracket |
| Monthly taxable receipts | $37,200 in burgers and drinks |
| Reimbursement collected | $3,534.00 (matches 9.50% applied via schedule) |
| Carry to CDTFA-401-A Line 1 | $37,200 taxable receipts |
| Revision date noted | Rev. 25 (8-24) |
Example 2: Carlos Nguyen, Sacramento Online Retailer
Carlos ships from Sacramento (8.75%) but also delivers to customers in Alameda (10.75%), so he keeps two schedule versions on file.
| Form Section | What Carlos Enters |
|---|---|
| Sacramento schedule version | CDTFA-1015 at 8.75% |
| Alameda schedule version | CDTFA-1015 at 10.75% |
| Customer A: $48.00 to Sacramento | Reads bracket, collects $4.20 reimbursement |
| Customer B: $48.00 to Alameda | Reads bracket, collects $5.16 reimbursement |
| Multi-district reporting | Splits between Schedule A and Schedule B on CDTFA-401-A |
| Resale certificate sales | Excluded from base, no schedule lookup |
| Total taxable sales | $94,500 across both districts |
| Excess collection check | $0 — bracket method matches POS table |
| Revision date noted | Rev. 24 (4-24) |
Example 3: Aisha Brown, San Diego Boutique
Aisha runs a small boutique in San Diego where the combined rate is 7.75%, and she only ships within the same district.
| Form Section | What Aisha Enters |
|---|---|
| Schedule version | CDTFA-1015 at 7.75% |
| Header rate identifier | 7.75% |
| Single rate posted on tags | “Plus applicable sales tax” |
| $3.50 muffin promo item | Reads bracket, collects $0.27 |
| $129.00 dress sale | Reads $100 + $29 from per-dollar block, collects $10.00 |
| Quarterly taxable receipts | $58,400 |
| Reimbursement collected | $4,526.00 via bracket method |
| Carry to CDTFA-401-A | Line 1: $58,400 |
| Revision date noted | Rev. 25 (8-24) |
How to File the Completed Form
CDTFA-1015 is not filed by itself; it supports the CDTFA-401-A sales and use tax return, which is what actually goes to the agency. Retailers transfer the reimbursement totals computed via the schedule onto the return and then submit through the appropriate channel.
- Online filing. Use the CDTFA online services portal with your seller’s permit number and password; there is no fee, ACH and credit-card payment is accepted, processing is immediate, and the confirmation number is your proof of filing.
- Mail filing. Send the printed CDTFA-401-A and check or money order made payable to the California Department of Tax and Fee Administration to the PO Box 942879, Sacramento, CA 94279-0001, keep a postmarked copy as proof, and allow up to four weeks for processing.
- In person. Drop the return at any CDTFA field office; cashier’s check or money order is accepted, processing is one to three business days, and the date-stamped receipt is your proof of filing.
- Refund claims. If the schedule reveals over-collection, file a CDTFA-101 Claim for Refund within the deadlines stated on the form.
The filing deadlines for the underlying CDTFA-401-A are set on the CDTFA filing dates page and depend on whether you are monthly, quarterly, quarterly-prepay, or yearly.
What Happens After You File
Once the CDTFA-401-A is submitted with totals derived from CDTFA-1015, the agency matches the reimbursement collected against the rate applicable to your registered location. If everything ties out, the return is accepted and the payment posts to your account on the online services portal within a few business days.
If the agency notices a mismatch — for example, a 7.25% rate used at a 9.50% address — it will issue a notice of determination for the difference. Under §6597, a knowingly under-remitted balance can carry a 40% penalty in addition to interest and the standard 10% late penalty.
Retailers who over-collect must either refund customers individually or remit the excess to the state under the rule confirmed in the Office of Tax Appeals decision summarized by Aprio. Keeping the schedule, the receipts, and the POS tape in one binder makes that reconciliation straightforward.
If you find an error after filing, file an amended return through the same channel and attach a written explanation referencing the corrected CDTFA-1015 row. Audits typically reach back three years, so retain every schedule version you used during that window.
Mistakes to Avoid When Filling Out the Form
The most expensive errors come from rate selection and bracket misuse, not from arithmetic. Each item below is paired with the consequence the CDTFA enforcement framework assigns to it.
- Using the 7.25% schedule statewide. Consequence: under-collection equal to the district add-on, recoverable from the retailer.
- Picking last quarter’s revision after a rate change. Consequence: silent shortfall on every receipt until the binder is updated.
- Adding tax to non-taxable items. Consequence: excess tax reimbursement that must be refunded or remitted.
- Forgetting to post the §1656.1 notice. Consequence: loss of presumption that price includes reimbursement.
- Applying the rate by multiplication instead of bracket. Consequence: rounding drift the auditor will assess against you.
- Using the wrong destination rate on shipped sales. Consequence: misallocation among local jurisdictions on Schedule A.
- Mixing resale-certificate sales into the taxable base. Consequence: over-collection and potential customer refund claims.
- Skipping the revision-date check. Consequence: outdated dollar rows that fail to match POS tables.
- Failing to keep printed schedules for prior periods. Consequence: an auditor reconstructs at the highest plausible rate.
- Treating bracket boundaries inconsistently. Consequence: ticket-by-ticket variance that never reconciles in audit.
Do’s and Don’ts
A short list of habits keeps the schedule audit-proof. Each item below carries a one-line “why” so the reasoning sticks.
- Do download a fresh schedule every calendar quarter, because rate changes take effect on the first day of the quarter.
- Do post a clear §1656.1 notice at every register, because it preserves the legal presumption under 18 CCR §1700.
- Do keep the schedule printed and binder-ready, because auditors prefer paper proofs to screenshots.
- Do match the rate to the delivery address, not the storefront, because California sources tax to the destination.
- Do reconcile POS reports to the schedule monthly, because penny drift becomes dollar shortfall by quarter-end.
- Do save every prior version, because amended returns reach back three years.
- Don’t round up “for the customer,” because it creates excess reimbursement liability.
- Don’t mix taxable and exempt sales in the same line, because exempt items never go through CDTFA-1015.
- Don’t rely on memory for the rate, because rates change every quarter at the CDTFA tax rate page.
- Don’t ignore the revision date, because dollar rows can shift between revisions.
- Don’t delete old schedules after filing, because audits typically span three years.
- Don’t assume your POS is right, because many systems compute by multiplication rather than bracket.
Pros and Cons of Filing on Your Own vs. With Help
Most small retailers can use CDTFA-1015 on their own, but accountants add value when district rules get complicated. The points below frame the tradeoff.
- Pro of DIY: No fee, complete control, and immediate updates when rates change.
- Pro of DIY: You learn your own POS rate tables, which catches drift early.
- Pro of DIY: Faster amended returns when you spot an error.
- Pro of DIY: No third-party access to your customer data.
- Pro of DIY: Audit-readiness habits build over time.
- Con of DIY: Easy to miss a quarterly rate change.
- Con of DIY: Multi-district shipping rules can be confusing.
- Con of DIY: Manual reconciliation between schedule and POS is time-consuming.
- Con of DIY: No second set of eyes on excess-collection risk.
- Con of DIY: Penalty exposure under §6597 falls entirely on the retailer.
A 2-column comparison helps frame the choice between DIY and using a professional.
| Approach | Best Fit |
|---|---|
| DIY with printed CDTFA-1015 | Single-location retailer, one tax rate, low ticket count |
| CPA or sales tax software | Multi-district shipper, mixed taxable and exempt lines, audit history |
FAQs
Do I have to file CDTFA-1015 with my CDTFA-401-A?
No. The schedule is a lookup tool, not a filed return. You keep it on file, but the totals you derive feed the CDTFA-401-A.
Which version of CDTFA-1015 do I use if my city is at 8.75%?
Yes, use the 8.75% version listed on the CDTFA schedules page. Match the rate identifier exactly to your combined state, local, and district rate.
Can I just multiply my sales by the tax rate instead of using the bracket?
No. The bracket controls rounding, and multiplication produces drift. Auditors will reconstruct using the bracket method on the official schedule.
What goes in the “Amount of Sale” column?
Yes, enter the taxable price of each item or ticket. Find the row whose from–to range includes that price, then read the tax across.
What goes in the “Tax” column?
Yes, the tax column is the reimbursement amount you collect. It is the figure you put on the receipt as the sales tax line.
What if my sale crosses a bracket boundary like $0.19?
Yes, the upper bound is inclusive. A $0.19 sale on the 7.75% schedule sits in the $0.07–$0.19 row.
Do I use my storefront rate or the customer’s delivery rate?
No, not the storefront. California sources tax to the delivery address, so use the schedule for that destination.
Do I have to add sales tax reimbursement at all?
No, Civil Code §1656.1 makes it optional, but you must post a notice or print it on the receipt to pass the cost through.
What happens if I over-collect under CDTFA-1015?
No keeping the difference. Excess reimbursement must be refunded to the customer or remitted to the state per the Aprio summary of OTA precedent.
What is the penalty if I don’t remit collected reimbursement?
Yes, up to 40% under Revenue and Taxation Code §6597, in addition to interest and the standard late penalty.
Do I need a new schedule every quarter?
Yes, check at the start of every quarter on the CDTFA schedules page, since district rates can change on April 1, July 1, October 1, or January 1.
Where do I write the schedule’s revision date?
Yes, note it at the top of your printed copy and in your audit binder. Match it to the latest posted CDTFA-1015 revision.
Related reading
- How to Fill Out California Form CDTFA-401-A (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-LA (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-EJ (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-1010 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-401-2 (w/Examples) + FAQs
- How to Fill Out the Cannabis Excise Tax Return (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-AB (w/Examples) + FAQs