Use Tax Worksheet (See Instructions Below)

Use whole dollars only

Enter purchases from out-of-state sellers made without payment of California sales/use tax. If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, only enter purchases of items with a purchase price of $1,000 or more plus items purchased for use in a trade or business not registered with the California Department of Tax and Fee Administration.

Enter the applicable sales and use tax rate.

Multiply Line 1 by the tax rate on Line 2. Enter result here.

If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, enter the use tax amount due from the Estimated Use Tax Lookup Table . If all of your purchases are included in Line 1, enter -0-.

Add Lines 3 and 4. This is your total use tax.

Enter any sales or use tax you paid to another state for purchases included on Line 1. See worksheet instructions below.

Subtract Line 6 from Line 5. This is the total use tax due. Enter the amount due on Line 91. If the amount is less than zero, enter -0-.