N
R
EWS
ELEASE
S
B
TATE
OARD
FOR IMMEDIATE RELEASE
NR# 14-M
O
E
F
QUALIZATION
Date: March 11, 2004
450 N Street
Contact: Sherilyn Larsen
(916) 445-3192
Sacramento
Website:
California 95814
THERE’S A NEW LINE ON YOUR INCOME TAX RETURN
CAROLE MIGDEN
Chairwoman, BOE
Did you know that you could owe California use tax on items you purchased out-of-
First District
Member, FTB
state or from sellers located out-of-state? It’s true! If you purchased an item out-of-
state or from sellers located outside California and the seller did not charge California’s
sales or use tax, you probably owe use tax on the purchase.
For example, if you purchased a camera for use in California over the Internet (or by
catalog, mail order, or telephone) from a retailer located outside the state and you
didn’t pay California sales or use tax to the seller, you owe use tax on your purchase.
Generally, you only owe use tax on those items for which you would have paid sales
tax had you purchased them from a seller in California.
The easiest way to report use tax is by using the new Use Tax line on your California
Income Tax Return. This line allows you to report use tax on purchases made during
Timothy W. Boyer
Interim Executive Director
the tax year on your income tax return instead of filing a separate use tax return with
the Board of Equalization.
Chairwoman Migden stresses, “It is important to collect any and all revenue owed the
State of California during these difficult budget times. The proper enforcement of this
tax law accomplishes this goal.”
If you have any questions regarding California’s use tax, please check out our
Frequently Asked Questions at
/
or contact the state Board of
Equalization’s Information Center at 1-800-400-7115, Monday through Friday, 8:00
a.m. to 5:00 p.m. Pacific Standard Time.
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