Consult with a translator for official business. This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. This does not apply to property sent or shipped here. It was personally hand-carried into California from the foreign country within any 30-day period.It was purchased by an individual from a retailer.If you traveled to a foreign country and brought items back to California, the first $800 is exempt from use tax if both of the following apply: Cigarettes and tobacco products when the purchaser is registered with the CDTFA as a cigarette and/or tobacco products consumer.Leases of machinery, equipment, vehicles, and other tangible personal property.Mobile homes or commercial coaches that must be registered annually as required by the Health and Safety Code.Vehicles, vessels, and trailers that must be registered with the Department of Motor Vehicles.Do not report it on your income tax return.
Report use tax due on the following items directly to the CDTFA. If you fail to report use tax, you may be subject to penalties and interest. Purchases of $1,000 or more use the Use tax worksheet. The table calculates use tax based on your California Adjusted Gross Income (AGI) and can only be used for purchases less than $1,000. You can use the Estimated use tax lookup table if you’re an individual who is not required to hold a: You owe use tax on purchases of individual items with a purchase price of $1,000 or more each.You owe use tax on any item purchased for use in a trade or business and you are not registered, or required to be registered with the CDTFA to report sales or use tax.You prefer to calculate the amount of use tax due based upon your actual purchases subject to use tax, rather than based on an estimate.You must use the Use tax worksheet to calculate your use tax liability, if any of these apply: You can calculate your use tax by using one of the following methods: Visit the California Department of Tax and Fee Administration (CDTFA) for more information.
Items that are exempt from sales tax are also exempt from use tax.
Use tax does not apply if you paid sales tax.
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