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You are here: Home / Uncategorized / Reporting California Use Tax

Reporting California Use Tax

December 11, 2011 by AlanK Leave a Comment

California is becoming more aggressive by the month and year about collecting use tax on out-of-state purchases. Californians have long considered it a right, I believe, to order from out-of-state to avoid the sales tax they might pay on an in-state purchase, but out-of-state purchases for which state sales tax was not collected should have the use tax paid voluntarily by the purchasers. Many years ago, California provided a line on the Form 540 for taxpayers to self-disclosure their use tax liability:

 

 

I find that in spite of informing clients of this responsibility, clients choose not to pay over use tax.

California has a fairly recent publication (a copy of which they mailed to me as a tax preparer): Guide to Reporting Out-of-State Purchases. See the link to this publication in the Tax Links section.

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IRS Circular 230 Disclosure

31 CFR Part 10, section 10.35, requires me to notify you that any tax advice in this electronic forum (including any attachments, postings, pages or links) was not intended or written by me to be used, and cannot be used by you (or any other taxpayer), for the purpose of (i) avoiding penalties under the Internal Revenue Code of 1986, as amended, or (ii) promoting, marketing or recommending to another party any tax-related matter addressed herein.
The California Board of Accountancy has a "Consumer Assistance Booklet" describing such topics as "How Do I Select a CPA" and "What Services are Provided by CPAs?" It's available here in pdf format.

The firm of Alan F. Kingsley, CPA is licensed by the California State Board of Public Accountancy.

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