California Use Tax Information
Related Resources
Use Tax Table:
Forms:
- BOE-101 Claim for Refund or Credit
- BOE-106 Vehicle/Vessel Use Tax Clearance Request
- BOE-345-QP Qualified Purchaser - Registration Update
- BOE 401-A2 State, Local, And District Sales and Use Tax Return
- BOE 401-E State, Local, And District Consumer Use Tax Return
Publications:
- 44 District Taxes
- 52 Vehicles and Vessels: How to Request an Exemption from California Use Tax
- 61 Sales and Use Taxes: Exemptions and Exclusions
- 71 California City and County Sales and Use Tax Rates
- 79 Documented Vessels and California Tax
- 110 California Use Tax Basics
- 117 Filing a Claim for Refund
- 123 California Businesses: How To Identify And Report California Use Tax Due
- 126 Mandatory Use Tax Registration for Service Enterprises
- 217 Guide to Reporting Out-of-State Purchases
Regulations:
- 1610 Vehicles, Vessels, and Aircraft
- 1610.2 Mobile Homes and Commercial Coaches
- 1620 Interstate and Foreign Commerce
- 1684 Collection of Use Tax by Retailers
- 1685 Payment of Tax by Purchasers
- 1686 Receipts for Tax Paid to Retailers
- 1699 Permits
- 1823 Application of Transactions (Sales) Tax and Use Tax
- 1827 Collection of Use Tax by Retailers (district taxes)