Make Online Purchases? You May Owe Use Tax Español
- 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 2024 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.
| Adjusted Gross Income Range | Use Tax Liability |
|---|---|
| Less Than $10,000 | $0 |
| $10,000 to $19,999 | $1 |
| $20,000 to $29,999 | $2 |
| $30,000 to $39,999 | $3 |
| $40,000 to $49,999 | $4 |
| $50,000 to $59,999 | $5 |
| $60,000 to $69,999 | $6 |
| $70,000 to $79,999 | $7 |
| $80,000 to $89,999 | $8 |
| $90,000 to $99,999 | $9 |
| $100,000 to $124,999 | $10 |
| $125,000 to $149,999 | $12 |
| $150,000 to $174,999 | $15 |
| $175,000 to $199,999 | $17 |
| More Than $199,999 | Multiply by 0.009% (0.00009) |
