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Category: California

California Estimated Use Tax Table

You may use the Estimated Use Tax Table to estimate and report the use tax due on individual non-business items you purchased for less than $1,000.00 each, instead of reporting your use tax liability determined using the Use Tax Worksheet. This option is only available if you are permitted to report use tax on your income tax return and you are not required to the Use Tax Worksheet to calculate the use tax owed on the purchase of such items. Simply enter the Use Tax Liability that corresponds to your California Adjusted Gross Income, and your will not be assessed additional use tax on the individual non-business items you purchased for less than $1,000.00 each.

You may not use the Estimated Use Tax Table to estimate and report the use tax due on purchases of items for use in your business or on purchases of individual non-business items you purchased for $1,000.00 or more each.

Adjusted Gross Income (AGI) Range

Use Tax Liability

Less Than $10,000

$2

$10,000

to

$19,999

$5

$20,000

to

$29,999

$8

$30,000

to

$39,999

$11

$40,000

to

$49,999

$15

$50,000

to

$59,999

$18

$60,000

to

$69,999

$21

$70,000

to

$79,999

$25

$80,000

to

$89,999

$28

$90,000

to

$99,999

$31

$100,000

to

$124,999

$37

$125,000

to

$149,999

$45

$150,000

to

$174,999

$53

$175,000

to

$199,999

$61

More than $199,999 – Multiply AGI by 0.033% (.00033)