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Make Online Purchases? You May Owe Use Tax

  • You may owe "use tax" if you made a purchase from an out-of-state retailer and were not charged California tax on the purchase.
  • If you have not saved your receipts, you may calculate and pay estimated use tax on your 2012 California Income Tax return, based upon your income.
  • The Lookup Table below may be used to pay estimated use tax for personal items purchased for less than $1,000 each.
  • For more information about Use Tax, please visit: California Use Tax Information.
Make Online Purchases? You May Owe Use Tax
Adjusted Gross Income Range Use Tax Liability
Less Than $10,000 $2
$10,000 to $19,999 $7
$20,000 to $29,999 $12
$30,000 to $39,999 $17
$40,000 to $49,999 $22
$50,000 to $59,999 $27
$60,000 to $69,999 $32
$70,000 to $79,999 $37
$80,000 to $89,999 $42
$90,000 to $99,999 $47
$100,000 to $124,999 $56
$125,000 to $149,999 $69
$150,000 to $174,999 $81
$175,000 to $199,999 $94
More Than $199,999 Multiply by 0.050% (0.0005)
Use Tax Table


Note:This table can only be used to report use tax on your California Income Tax Return. You may not use the table to report use tax on business purchases. The table and instructions will be provided in the FTB income tax return instructions for the calendar year 2012, for forms 540, and 540A, line 95. The 540 2EZ will also include instructions for reporting use tax using the table on line 25.