How do I determine my use tax?
Use the Use Tax Worksheet below to calculate your use tax liability if you made non-business purchases of items priced $1,000 or more 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.
California Use Tax Worksheet
California Use Tax Worksheet
- 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.
- 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
. - Multiply the amount by the use tax rate.
- If you didn't include ALL of your purchases in Line 1, enter your use tax liability from the Estimated Use Tax Table.
- Add Lines 3 and 4. This is your total use tax.
- Subtract any sales or use tax you paid to another state for the items you purchased. This is your total use tax due.
