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Category: California

California Estimated Use Tax Table

You may use the Estimated Use Tax Lookup Table to estimate and report the use tax due on individual non-business items you purchased for less than $1,000 each. This option is only available if you are permitted to report use tax on your income tax return and you are not required to use the Use Tax Worksheet to calculate the use tax owed on all your purchases. Simply include the use tax liability that corresponds to your California Adjusted Gross Income and enter it. You will not be assessed additional use tax on the individual non-business items you purchased for less than $1,000 each.able 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.

 

You may not use the Estimated Use Tax Lookup 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 or more each. See the instructions for the Use Tax Worksheet if you have a combination of purchases of individual non-business items for less than $1,000 each and purchases of individual non-business items for $1,000 or more.

 

Adjusted Gross Income (AGI) Range

Use Tax Liability

Less Than $10,000

$2

$10,000

to

$19,999

$6

$20,000

to

$29,999

$10

$30,000

to

$39,999

$14

$40,000

to

$49,999

$17

$50,000

to

$59,999

$21

$60,000

to

$69,999

$25

$70,000

to

$79,999

$29

$80,000

to

$89,999

$33

$90,000

to

$99,999

$37

$100,000

to

$124,999

$44

$125,000

to

$149,999

$53

$150,000

to

$174,999

$63

$175,000

to

$199,999

$73

More than $199,999 – Multiply AGI by 0.039% (x 0.00039)