{"id":13570,"date":"2020-04-15T15:23:14","date_gmt":"2020-04-15T22:23:14","guid":{"rendered":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/use-tax-basis\/"},"modified":"2024-05-01T15:52:14","modified_gmt":"2024-05-01T22:52:14","slug":"use-tax-basis","status":"publish","type":"dmv_handbook","link":"https:\/\/www.dmv.ca.gov\/portal\/es\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/use-tax-basis\/","title":{"rendered":"4.045 Use Tax Basis"},"content":{"rendered":"<p>Use the following information to determine the use tax basis.<\/p>\n\n\n\n<p><strong>Trailer Coaches and Vessels<\/strong>\u2014Use tax is based on the situs county and city or, if there is no situs, based on the registered owner\u2019s residence county and city. <\/p>\n\n\n\n<p><strong>Military Addresses (APO or FPO)<\/strong>\u2014An applicant with a military address must complete a <a href=\"\/portal\/es\/file\/statement-of-facts-reg-256-pdf\/\" target=\"_blank\" rel=\"noreferrer noopener\">REG 256 (PDF)<\/a> giving their <strong>residence<\/strong> county and city in order to determine the appropriate use tax rate.<\/p>\n\n\n\n<p>An applicant who protests the application of use tax on this basis must file a claim for refund with CDTFA. When this occurs:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The applicant must complete a REG 256 requesting a refund from CDTFA. Attach the REG 256 to the application as the last document.<\/li>\n\n\n\n<li>Collect the use tax due.<\/li>\n<\/ul>\n\n\n\n<p><strong>Vehicles<\/strong>\u2014Use tax is based on the registered owner\u2019s residence county and city, <strong>unless <\/strong>an allocation county is shown.<\/p>\n\n\n\n<p><span role=\"region\" class=\"format-label--note\"><span class=\"format-label__text\">Note<\/span> An applicant may present a use tax exemption claim to CDTFA prior to paying use tax to DMV. If the claim is approved, CDTFA gives the applicant a CDTFA 111 to submit with their registration application. Use tax is not collected in this case.<br><\/span><\/p>","protected":false},"featured_media":0,"parent":13540,"menu_order":10,"template":"","dmv_task":[11],"dmv_functional_page_type":[64],"dmv_handbook_category":[889,595],"class_list":["post-13570","dmv_handbook","type-dmv_handbook","status-publish","hentry","dmv_task-educational","dmv_functional_page_type-informational","dmv_handbook_category-use-tax","dmv_handbook_category-vehicle-industry-reg-procedures-manual"],"featured_image_src":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>4.045 Use Tax Basis - California DMV<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dmv.ca.gov\/portal\/es\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/use-tax-basis\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"4.045 Use Tax Basis - California DMV\" \/>\n<meta property=\"og:description\" content=\"Use the following information to determine the use tax basis. Trailer Coaches and Vessels\u2014Use tax is based on the situs county and city or, if there is no situs, based on the registered owner\u2019s residence county and city. 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