Estimated Use Tax Lookup Table

You may use the Estimated Use Tax Lookup Table below to estimate and report the use tax due on individual non-business items you purchased for less than $1,000 each. This option is only available if you are permitted to report use tax on your income tax return and you are not required to use the Use Tax Worksheet to calculate the use tax owed on all your purchases. Simply include the use tax liability that corresponds to your California Adjusted Gross Income (found on Line 17) and enter it on Line 91. You will not be assessed additional use tax on the individual non business items you purchased for less than $1,000 each.

You may not use the Estimated Use Tax Lookup Table to estimate and report the use tax due on purchases of items for use in your business or on purchases of individual non-business items you purchased for $1,000 or more each. See the instructions for the Use Tax Worksheet if you have a combination of purchases of individual non-business items for less than $1,000 each and purchases of individual non-business items for $1,000 or more.

Adjusted Gross Income (AGI) 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 AGI by 0.009% (x 0.00009)

Enter your use tax liability on Line 4 of the worksheet, or if you are not required to use the worksheet, enter the amount on Line 91 of your income tax return.