How do I determine my use tax?

Use the Use Tax Worksheet below to calculate your use tax liability if you owe use tax on any non-business purchases of items priced $1,000 or more, you owe use tax on any item used in a business not registered with the State Board of Equalization, or you prefer to calculate the exact amount of use tax due based upon your actual purchases instead of using California's estimated amount due.

If you aren't required to use the Use Tax Worksheet, you may use the Estimated Use Tax Table instead to determine how much use tax to report.

California Use Tax Worksheet
  1. Add the amounts of all purchases made from out-of-state or internet sellers made without payment of California sales/use tax. Include only items you would have paid sales tax on if you had purchased them in California. You don't need to include items purchased for less than $1,000 if you are using the Estimated Use Tax Table for these items.
  2. Look up the use tax rate for the location where you used, gave away, stored, or consumed the items you purchased. To find your use tax rate, go to the California Board of Equalization website .
  3. Multiply the amount on Step 1 by the use tax rate on Step 2.
  4. If you didn't include ALL of your purchases in Line 1, enter your use tax liability from the Estimated Use Tax Table.
  5. Add Steps 3 and 4. This is your total use tax.
  6. Subtract any sales or use tax you paid to another state for the purchases included on Step 1. This is your total use tax due. Enter this amount on the screen.

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