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Category: California

California Use Tax

The use tax has been in effect in California since July 1, 1935. You may owe use tax if you make purchases from out-of-state retailers (for example, purchases made by telephone, online, by mail, or in person) where sales or use tax was not paid and you use those items in California. If you have questions about whether a purchase is taxable, go to the Board of Equalization's website by clicking here, or call its Customer Service center at 1-800-400-7115 or (TTY) 711 (for hearing and speech disability). 

 

Some taxpayers are required to report business purchase subject to use tax directly to the Board of Equalization. However, they may report certain personal purchases subject to use on the FTB income tax return. 

 

You may not report business purchases subject to use tax on your income tax return if you:

 

* Have or are required to hold a California seller's permit.

 

* Receive $100,000 or more per year in gross receipts from business operations.

 

* Are otherwise registered or required to be registered with the Board of Equalization to report use tax. 

 

For additional information regarding Use Tax, please click here.