California use tax for part-year residents and non-residents in Lacerte

Information for California Use Tax is entered in Screen 54.012. This will generate the Use Tax on Form 540, but will not generate for Form 540NR. This is due to differences in the form.

Form 540 includes sections for reporting Use Tax and the remaining balance of Use Tax that is due. However, Form 540NR does not have any sections for reporting Use Tax. The instructions for Form 540NR state the following information:

In general, the purchase of goods outside California that are brought into the state or storage, use, or other consumption may be subject to use tax. The use tax rate is the same as the sales tax rate in effect where the goods will be stored, used, or consumed; usually your residence address. The tax is based on the purchase price of the goods.

• If you purchased goods from an out-of-state retailer (such as a mail order firm) and sales tax would have been charged if you purchased the goods in California, you may owe the use tax on your purchase if the out-of-state retailer did not collect the California tax.
• If you traveled to a foreign country and brought goods home with you, the use tax will be based on the purchase price of the goods you listed on your U.S. Customs Declaration after deduction of the $800 per individual exemption allowable by law within any 30-day period. This deduction does not apply to goods sent or shipped to California by common carrier.

You should report and pay your use tax directly to the California Department of Tax and Fee Administration by going to their website at cdtfa.ca.gov.

As per these instructions, those filing Form 540NR and required to report and remit Use Tax must do so through California's website.