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California Out-of-State Use Tax Online Payment Process


In the state of California, consumers report their purchases on their income tax return, however, “[t]he following taxpayers are required to report purchases subject to use tax directly to the BOE and may not report use tax on their income tax return:

  • Businesses that have a California seller’s permit.
  • Businesses that are not required to hold a California seller’s permit, but receive at least $100,000 in annual gross receipts….
  • Individuals or businesses that have a California consumer use tax account.”

With the launch of their new eRegistration (eReg) online registration and payment portal, the California Board of Equalization is making it easier to pay use tax directly to the BOE. Consumers and businesses or individuals that do not qualify to use the income tax return for sales and use tax payment may register, report and pay their liability online.

Other consumer options still include filing with their income tax return and going to a field office.

To learn more, read Use Tax: Guide to Reporting Out-of-State Purchases.

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Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”