California Use Tax Worksheet
Taken from California instructions for Form 540
You must use the Use Tax Worksheet below to calculate your use tax liability if any of the following apply:
- You prefer to calculate the amount of use tax due based upon your actual purchases subject to use tax.
- You owe use tax on non-business purchases of individual items of property with a sales price of $1,000.00 or more.
- You owe use tax on any item purchased for use in a trade or business not registered with the Board of Equalization.
If you have a combination of individual items purchased for $1,000.00 or more and individual, non business items purchased for less than $1,000.00 you may either:
- Use the Use Tax Worksheet to compute use tax due on all purchases, or
- Use the Use Tax Worksheet to compute use tax due on all individual items purchased for $1,000.00 or more, and use the Estimated Use Tax Table to estimate the use tax due on individual, non business items purchased for less than $1,000.00.
If you would like to use the Estimated Use Tax Table instead, please click here.