Publication 79B • LDA
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BOARD OF EQUALIZATION
State Board of Equalization
July 2009
RAMON J. HIRSIG
Executive Director
BOARD MEMBERS (Names updated 2010)
BETTY T. YEE
First District
San Francisco
MICHELLE STEEL
Third District
Rolling Hills Estates
JEROME E. HORTON
Fourth District
Los Angeles
JOHN CHIANG
State Controller
BARBARA ALBY
Acting Member
Second District
Sacramento
California Use Tax–For
purchases made from
out-of-state businesses
What is California use tax?
Many individuals and businesses in California buy items from out-of-state
retailers that are not required or authorized to collect California tax. If you make
such a purchase and then use, give away, store, or otherwise consume the item
in California, you may owe California use tax. This is true whether you order the
item over the Internet, by telephone, or by mail. The use tax rate for any California
location is the same as the sales tax rate.
How can I tell if I owe use tax?
Generally, if sales tax would have applied to an item purchased from a retailer
in California, use tax will apply to the purchase of the same item from a retailer
located outside the state. If the out-of-state retailer does not collect the California tax
which is due on your purchase, you are required to report and pay use tax. Some
purchases may be exempt from tax. Please refer to publication 112, Purchases from
Out-of-State Vendors, for additional information.
Please note: The first $800 of tangible personal property that is both purchased from
a retailer in a foreign country and personally hand-carried into California from the
foreign country within any 30-day period is exempt fr