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Overview
The Board of Equalization (BOE) wants to make it easy for you to report and pay use tax. For taxable years beginning on or after January 1, 2003, if you made purchases from out-of-state or Internet sellers and did not pay California use tax, you may be able to report the California use tax on your personal or business income tax return.
Do I owe use tax?
You generally owe California use tax when you use, consume, give away or store tangible personal property (i.e., products you can see, weigh, feel or touch, such as clothing, books, computers, DVDs or CDs) in California that you purchased from an out-of-state vendor. If the out-of-state vendor does not collect the California tax on your purchase, you must pay the tax.
How do I pay the use tax?
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If you are not required to have a seller’s permit and you have not already paid all use tax due to the Board of Equalization as described below, the easiest way to report and pay the use tax is on your California state income tax return . Follow the instructions included with your income tax return. Complete the worksheet included in those instructions to determine the amount of your use tax liability.
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If you are not required to have a seller’s permit , you may report and pay the use tax to the Board of Equalization by downloading a copy of Publication 79-B, California Use Tax , or request that a copy be mailed to you by calling our Information Center at 800-400-7115 or TTY/TDD 800-735-2929. Simply complete the use tax return included in the publication and mail it along with your payment to the Board of Equalization address shown on the return. This tax return is due by the end of the month following the calendar quarter in which the use tax liability was incurred. It is not necessary to complete this tax return to report zero use tax.
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If you have a California seller's permit, you must pay the use tax due on business related purchases with your sales and use tax return in the period when you first used, stored, or consumed the item in California. Report the amount of your purchase under "Purchases subject to use tax," (line 2) on the return.
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If you are a person or business that regularly incurs use tax liabilities, but are not engaged in a business requiring a seller's permit, you should arrange to receive Consumer Use Tax returns by applying for a Consumer Use Tax Account. You can download a copy of the California Consumer Use Tax Account Application , which also includes additional information, or call our Information Center at 800-400-7115 and request a copy be mailed to you.
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If you purchased a vehicle, vessel, or aircraft, please review the Frequently Asked Questions (FAQs) for Use Tax on Purchases of Vehicles, Vessels, Aircraft . If you purchased a mobile home, please review Publication 47, Mobile Homes and Factory-Built Housing . This use tax may not be reported on your California state income tax return.
- If you are registered with the Board of Equalization as a cigarette and/or tobacco products consumer, your purchases of cigarette and tobacco products may not be reported on your California state income tax return . If you need additional information, contact the Excise Taxes Division at 916-327-4208.
What is the use tax rate in effect for my area?
The sales tax and use tax rates are the same. The rate of use
tax is determined by where the property will be used, stored
or consumed, regardless of where the sale takes place.You can obtain information on the tax rate in your area or refer to Publication 71, California City and County Sales and Use Tax Rates . You may also request a copy of Publication 71 by calling the Board's Information Center at 800-400-7115.
Other useful information on use tax
- Frequently Asked Questions - Your Use Tax Responsibility.
- More information on use tax (publications and regulations).
- Use tax on vehicles, vessels, aircraft, and mobilehomes.
- Items brought into California through U.S. Customs.
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