Transcription of Vehicles and Vessels: Use Tax - boe.ca.gov
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Vehicles and Vessels: Use Tax - boe.ca.gov
PUBLICATION 52 APRIL 2017 | Vehicles and Vessels: Use TaxBOARD MEMBERSSEN. GEORGE RUNNER (Ret.)First DistrictLancasterFIONA MA, CPAS econd District San FranciscoJEROME E. HORTONT hird DistrictLos Angeles CountyDIANE L. HARKEYF ourth DistrictOrange CountyBETTY T. YEES tate ControllerDAVID J. GAUE xecutive DirectorPlease read the appendix if you are registering .. Commercial deep-sea fishing vessels Equipment used to produce and harvest agricultural products or used in commercial timber Who is required to pay California use tax? .. 1 Exchange of information between states .. 1If I am required to pay use tax, how is the tax amount calculated? .. 1If I qualify for an exemption, do I need to obtain a use tax clearance? .. 2If I did not pay the use tax at the DMV, what should I do?.. 3 Entering into a payment plan with the 3 Where can I get help?
BOE-106, Vehicle/Vessel Use Tax Clearance Request, to the BOE. A BOE-106 is included at the end of this publication and is also available at www.boe.ca.gov.
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