California Sales Tax for Veterinarians - Use Tax

In certain circumstances, use tax applies to the purchase price of items you buy.


For example, if you purchase an item without paying an amount for California tax and then use the item for a purpose other than resale, your purchase is subject to use tax.

The use tax rate is the same as the sales tax rate for your location.
You should report purchases subject to use tax on the line of that same name (usually line 2) of your sales and use tax return.

The following slides describe typical situations in which use tax applies to your purchases.


Source: California Department of Tax & Fee Administration (CDTFA)

Course: https://salestaxsolutions2000.com/california-sales-tax-veterinarians

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