California Use tax must be entered on the tax return - even if the amount is $0. Use tax is tax due on out-of-state purchases made where the item purchased is for use in California and the sales or use tax was not collected at the time of purchase.
How to calculate?
To calculate use tax, use one of the two methods:
- Use tax worksheet
- Use tax table
Who must use the Use tax worksheet?
The Use tax worksheet must be used, if any of these apply:
- You prefer to calculate the amount of use tax due based upon your actual purchases subject to use tax, rather than based on an estimate.
- You owe use tax on any item purchased for use in a trade or business and you are not registered, or required to be registered with the CDTFA to report sales or use tax.
- You owe use tax on purchases of individual items with a purchase price of $1,000 or more each.
Who must use the Use tax table?
The Use tax table should be used by an individual who is not required to hold a
- California Seller's Permit
- Consumer Use Tax account
You can locate the estimated use tax lookup table here.
Is there an exemption?
There is an exemption if your traveled to a foreign country and brought items back to California. The first $800 is exempt from use tax if both of the following apply:
- It was purchased by an individual from a retailer.
- It was personally hand-carried into California from the foreign country within any 30-day period.
This does not apply to property sent or shipped to California.
For additional information regarding Use Tax, please click here.