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 2018 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.
This table can only be used to report use tax on your 2018 California Income Tax Return.1
Adjusted Gross Income Range Use Tax Liability
Less Than $10,000 $2
$10,000 to $19,999 $7
$20,000 to $29,999 $11
$30,000 to $39,999 $16
$40,000 to $49,999 $21
$50,000 to $59,999 $25
$60,000 to $69,999 $30
$70,000 to $79,999 $34
$80,000 to $89,999 $39
$90,000 to $99,999 $44
$100,000 to $124,999 $52
$125,000 to $149,999 $63
$150,000 to $174,999 $75
$175,000 to $199,999 $86
More Than $199,999 Multiply by 0.046% (0.00046)
Make Online Purchases? You May Owe Use Tax