California Use Tax Calculator
Bought something online or out of state and weren't charged California tax? Work out the use tax you owe.
California use tax is owed on taxable items bought without California sales tax and used in California. The rate is the sales tax rate where you use the item (7.25% statewide, up to 11.75% with local taxes), minus any sales tax you paid to another state. Individuals report it on Form 540, line 91.
Enter the total price of purchases that were not taxed by California (include shipping and handling charges the seller billed). Items of $1,000 or more each must be included here; smaller personal items can use FTB's lookup table instead.
California Use Tax Calculator
California Use Tax Due
How this is calculated
This follows FTB's Use Tax Worksheet in the Form 540 instructions (line 91), in whole dollars:
- Purchases from sellers that didn't charge California tax × the sales and use tax rate where you use them.
- Plus, if you choose, the lookup-table amount for personal items under $1,000 each.
- Minus sales tax you paid to another state on the same purchases, but never more than the California tax on them.
Estimated Use Tax Lookup Table (by California AGI). Over $199,999, multiply AGI by 0.01%.
| California AGI | Use tax |
|---|---|
| Less than $10,000 | $1 |
| $10,000 to $19,999 | $1 |
| $20,000 to $29,999 | $2 |
| $30,000 to $39,999 | $3 |
| $40,000 to $49,999 | $4 |
| $50,000 to $59,999 | $5 |
| $60,000 to $69,999 | $6 |
| $70,000 to $79,999 | $7 |
| $80,000 to $89,999 | $8 |
| $90,000 to $99,999 | $9 |
| $100,000 to $124,999 | $11 |
| $125,000 to $149,999 | $14 |
| $150,000 to $174,999 | $16 |
| $175,000 to $199,999 | $19 |
Who can't use the income tax return: holders of a seller's permit, anyone registered with CDTFA to report use tax, and businesses with more than $10,000 a year of untaxed purchases (excluding vehicles, vessels and aircraft) report to CDTFA instead. Vehicles, vessels and trailers registered with DMV, documented vessels and aircraft can't be reported on Form 540 either.
Frequently Asked Questions
What is California use tax?
Use tax is the twin of sales tax. When you buy something taxable from a seller that doesn't charge California sales tax (an out-of-state website, a catalog, a store in another state) and bring it into California to use, you owe use tax at the same rate as the sales tax where you use it: 7.25% statewide, up to 11.75% with local district taxes.
Do I owe use tax on online purchases?
Only if the seller didn't charge California tax. Most large online retailers and marketplaces now collect California tax at checkout, and then nothing more is owed. Check your receipt: if California tax is listed, you're done. If not, the purchase is subject to use tax.
How do I pay California use tax?
Individuals can report it on their California income tax return, Form 540 line 91, using the Use Tax Worksheet or, for personal items under $1,000 each, the Estimated Use Tax Lookup Table. You can also pay the California Department of Tax and Fee Administration (CDTFA) directly. Vehicles, boats and aircraft are handled by DMV or CDTFA, not the income tax return.
Do I get credit for sales tax paid to another state?
Yes, up to the California tax on the same purchase. If you paid $8 to another state on an item that would have cost $6 in California tax, you can claim $6 and owe nothing more. If the other state charged less, you owe the difference.
What if I bring items back from another country?
Use tax is generally due on items you hand-carry back, on the amount over the $800 per-person exemption on your U.S. Customs declaration. The $800 exemption does not apply to items you ship or mail home; those are taxed on the full price.
This tool provides an educational estimate only. Whether an item is taxable (food and prescription medicine generally aren't) and the right rate for your address are set by CDTFA; check cdtfa.ca.gov or call 1-800-400-7115.