If you still haven’t filed your state income taxes, at least one part will be simple: you or your tax preparer can easily figure out the amount of use tax you owe with the use tax lookup table included in your California income tax return instructions.

You may owe use tax on items you purchased online, by telephone, or by mail order from an out-of-state retailer, for use in California, without paying California sales or use tax. Some examples include toys, consumer electronics, clothing, or small appliances. Use tax is not an “Internet tax.” Use tax has existed since 1935.

The lookup table provides an easy way to determine the use tax due on all your non-business purchases that cost less than $1,000, made during the prior calendar year, even if you did not save your receipts. Simply locate your adjusted gross income range on the table, and enter the corresponding use tax amount on the use tax line that appears on your state income tax form (540 or 5402EZ). For example, as shown in the table to the right, if your adjusted gross income is between $30,000 and $39,999, you would owe $14 in use tax. Use tax due on individual items purchased for $1,000 or more must be calculated separately.

Last year, use tax revenues paid through California income tax returns grew approximately 15 percent. Despite the increase, the BOE estimates $1 billion goes uncollected each year – enough money to pay the salaries of about 8,000 firefighters, 9,000 police officers, or 13,000 teachers.

Note: Watch BOE’s Use Tax Table Public Service Announcement

For more information about Use Tax, visit this webpage.