Make Online Purchases? You May Owe Use Tax

  • You may owe "use tax" if you made a purchase from an out-of-state retailer and were not charged California tax on the purchase.
  • If you have not saved your receipts, you may calculate and pay estimated use tax on your 2013 California Income Tax return, based upon your income.
  • The Lookup Table below may be used to pay estimated use tax for personal items purchased for less than $1,000 each.
  • For more information about Use Tax, please visit: California Use Tax Information.
Make Online Purchases? You May Owe Use Tax
Adjusted Gross Income Range Use Tax Liability
Less Than $10,000 $2
$10,000 to $19,999 $5
$20,000 to $29,999 $8
$30,000 to $39,999 $11
$40,000 to $49,999 $15
$50,000 to $59,999 $18
$60,000 to $69,999 $21
$70,000 to $79,999 $25
$80,000 to $89,999 $28
$90,000 to $99,999 $31
$100,000 to $124,999 $37
$125,000 to $149,999 $45
$150,000 to $174,999 $53
$175,000 to $199,999 $61
More Than $199,999 Multiply by 0.033% (0.00033)
Use Tax Table


Note: This table can only be used to report use tax on your California Income Tax Return. You may not use the table to report use tax on business purchases. Use these instructions provided by FTB to report your use tax on Form 540. FTB has also provided instructions for reporting use tax on Form 540 2EZ. Form 540A has been eliminated; please use Form 540 or Form 540 2EZ.