Publication 44, District Taxes (Sales and Use Taxes)
Reporting and Paying California Use Tax
This section provides guidance to businesses and individuals to assist in reporting and paying California use tax. If you have questions about particular sales or purchases, please call our Customer Service Center at 1-800-400-7115 (TTY:711).
How do I pay the California use tax?
California seller’s permit
If you have a seller’s permit, you must pay any use tax due when filing your sales and use tax return. You must enter the amount of your purchases under Purchases subject to use tax on the sales and use tax return for the period that includes the date when you first used, stored, or consumed the item in California. When you receive your seller’s permit, we will inform you of your filing frequency. Your tax return and payment are due after the close of each reporting period. Depending on the type of permit or license you have obtained, the return due dates will vary. For example, if you are on a quarterly reporting basis, the reporting period for the first quarter closes on March 31, so your tax return and payment are due on April 30, the last day of the following month.
For more information on filing due dates, see Filing Dates for Sales & Use Tax Returns (includes Prepaid Mobile Telephony Services (MTS) Surcharge and Lumber Products Assessment).
Required registration to report use tax—How to register and file a return
A "qualified purchaser" must register with us and annually report and pay use tax directly to us, according to R&TC section 6225. If you are not required to hold a seller’s permit and are not currently registered with us for use tax purposes, you may be required to register as a qualified purchaser.
Prior to January 1, 2024, a qualified purchaser was defined as a person that received at least $100,000 in gross receipts from their business operations per calendar year and was not otherwise required to be registered with us. Gross receipts are the total of all receipts from both in-state and out-of-state business operations.
Beginning January 1, 2024, the definition of a qualified purchaser was revised to eliminate the requirement that the person receives at least $100,000 in gross receipts per calendar year from business operations. It instead requires that the person makes more than $10,000 in purchases subject to use tax (excluding vehicles, vessels, or aircraft) per calendar year if the use tax imposed on those purchases has not otherwise been paid to a retailer engaged in business in this state or authorized to collect the tax. This change is effective from January 1, 2024, through December 31, 2028.
On January 1, 2029, that definition of a qualified purchaser will revert to the person receiving at least $100,000 in gross receipts per calendar year from business operations.
You can register by selecting Register Online under Register for a Permit and then selecting Register a New Business Activity. Once you have registered, you may pay any use tax due after filing your return. You can also register in person at any of our local CDTFA offices to report use tax.
For additional information, see publication 126, Mandatory Use Tax Registration for Service Enterprises.
Notes
California income tax return
If you do not hold a permit with us for paying your use tax as described above, you may report and pay use tax to the Franchise Tax Board (FTB) on your California income tax return. An Estimated Use Tax Lookup Table is included with the instructions for the FTB income tax return; it is a tool to assist you in reporting use tax when filing your annual income tax return. The Estimated Use Tax Lookup Table is only used for personal purchases less than $1,000, not for business purchases. Business purchases subject to use tax should be reported using actual business purchase receipts. The due date for use tax is the same as the due date for your state income tax return. The date the use tax liability was incurred must be within the tax year being reported on your state income tax return. FTB will forward the use tax collected to us. If you are a qualified purchaser, you are required to register with us to report and pay use tax.
Consumer use tax account
If you make frequent taxable purchases from out-of-state sellers and are not required to register for a use tax account as a qualified purchaser, you may register with us and obtain a California Consumer Use Tax Account. You can register by selecting Register Online under the Register for a Permit banner. Alternatively, you can register to report use tax in person at any of our offices.
We will give you an account number and instruct you to file a return either on a quarterly or quarterly prepay basis. Your tax return and payment are due after the close of each reporting period. For example, if you are on a quarterly reporting basis, your reporting period for the first quarter closes on March 31. Your tax return and payment are due on April 30, the last day of the following month. For assistance, please contact our Customer Service Center.
Vehicles, vessels, and aircraft
Special rules and reporting requirements apply to these purchases. For more information, see Regulation 1610, Vehicles, Vessels, and Aircraft; publication 52, Vehicles and Vessels: Use Tax; publication 79, Documented Vessels and California Tax; and publication 79A, Aircraft and California Tax.
Purchases subject to use tax on one-time purchase
If you do not have a seller’s permit and are not required to register for a use tax account as a qualified purchaser, you can report your purchase subject to use tax by selecting Login, then selecting File a Return under the Limited Access Functions, and then selecting One-Time Use Tax and/or Lumber Return. Once you have registered, you can pay any use tax due by filing your return. Alternatively, you can register to report use tax in person at any of our local CDTFA offices. Use tax is due on your purchase(s) by April 15 of the following calendar year in which you first purchased and used the property in California.
Additional information
Customer service representatives can help you properly report and pay use tax on these purchases and are available to answer your questions. You may contact our Customer Service Center by calling 1-800-400-7115 (TTY:711) Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
Revision June 2026