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BOE California Use Tax

California Use TaxIf you purchased from out of state retailers without paying sales tax, the California Use Tax requires you to report and pay tax on those purchases.


Reviewing your records, such as email receipts, invoices or credit card statements will help you determine if you owe use tax.

This information is due to the State of California Board of Equalization (BOE) on or before April 15, 2013 (for the year January through December 2012).

The BOE has also transitioned to efiling. Failure to receive a reminder to file your tax return does not excuse you from the requirement to file.