California – Use Tax Look-Up Table

SALT Report 2308 – The California State Board of Equalization released a Use Tax Lookup Table to help taxpayers determine the use tax that they may owe on their purchases from out-of-state, online, or mail order retailers. The table provides taxpayers with a way to determine the amount of use tax they owe even if they have not saved their receipts. Taxpayers can locate their adjusted gross income on the table and the table will indicate the amount of use tax that is owed.

If the taxpayer’s purchases are greater than $1,000, they may still report and pay their use tax on Forms 540, 540A, or 5402EZ. However, they must report the actual use tax due on transactions over $1000, add that amount to the lookup table estimate of their liability, and report the total on the use tax line item on the form.

For Further Information

California State Board of Equalization – News Release 34-13-G

Use Tax Look Up Table