Tax Guide for Purchasers of Vehicles, Vessels, and Aircraft
File a Return

You may claim an exemption or exclusion from the tax on the Consumer Use Tax return. Documentation is required for an exemption or exclusion and you must submit it with your filing.

You should not submit a Consumer Use Tax return if you need a Certificate of Vehicle, Vessel, Mobilehome, or Commercial Coach Use Tax Clearance (CDTFA-111 or BT-111).

If you do not qualify for the exemption from the use tax, interest accrues each month or fraction thereof after the tax due date until the tax is paid in full. You may choose to pay the tax while we review your claim to avoid the accrual of additional interest. Whether or not you choose to pay the tax while your claim is being processed will have no effect on the review of the claim. If we grant your claim, we will refund any tax paid with applicable interest.

For information related to specific exemptions or exclusion, please review our Exemptions & Exclusions: Vehicles, Vessels, Aircraft – Frequently Asked Questions (FAQs).

To submit your return online

• Visit our Online Services
• Located the Limited Access Functions section
• Select File a Return or Claim an Exemption for a Vehicle, Vessel, Aircraft, or Mobile Home
• Follow the screen prompts to complete the submission process.
  Your return can be saved by selecting the “Save Draft” option. We require you provide an email address. We will then gave you a confirmation code will be provided. Please make note of the confirmation code. To retrieve the draft, go to CDTFA’s online services. Under the Limited Access Functions column, select Retrieve a Saved Request and enter the email address you provided and the confirmation code you received.

If you have questions, please contact our Customer Service Center at 1-800-400-7115 (TTY:711). Customer Service Representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.