Vehicle Industry Registration Procedures Manual

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Section 5 of 38

Chapter 4: Use Tax

4.005 California Department of Tax and Fee Administration Review Request (CR&TC §6422.1)

Refer applicants who do not want to pay California use tax to the CDTFA to determine if use tax is due. A list of CDTFA offices is available at

The CDTFA District Office does not issue CDTFA 111 or CDTFA 111B certificates. Provide customers in this area with the following CDTFA resources:

• Taxpayer Information Section: 1-800-400-7115.

• Consumer Use Tax Section in Sacramento: (916) 445-9524.

• Vehicles and Vessels: Use Tax (PUB 52) brochure available at:

If applicable, the CDTFA will issue the CDTFA 111/ CDTFA 111B or a Certificate of Excise Tax Clearance (CDTFA 1138) form for commercial vehicles subject to fuel tax to present to the Department of Motor Vehicles (DMV) with their registration/transfer application.