{"id":13576,"date":"2020-04-15T15:23:16","date_gmt":"2020-04-15T22:23:16","guid":{"rendered":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/vehicles-or-vessels-purchased-outside-of-the-united-states\/"},"modified":"2023-07-31T14:27:33","modified_gmt":"2023-07-31T21:27:33","slug":"vehicles-or-vessels-purchased-outside-of-the-united-states","status":"publish","type":"dmv_handbook","link":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/vehicles-or-vessels-purchased-outside-of-the-united-states\/","title":{"rendered":"4.055 Vehicles or Vessels Purchased Outside of the United States"},"content":{"rendered":"\n<p>California use tax is due on vehicles\/vessels purchased and delivered outside the United States for use in California subject to the 12-month or 90-day rule, as appropriate. Refer to the <a href=\"\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/transactions-subject-to-use-tax\/\">Transactions Subject to Use Tax<\/a> section in this chapter.<\/p>\n\n\n\n<p><strong>The following must be submitted:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A <a href=\"\/portal\/file\/statement-of-facts-reg-256-pdf\/\">REG 256 (PDF)<\/a> completed by the applicant for use tax credit.<\/li>\n\n\n\n<li>The balance of use tax due after the use tax credit, if any, has been applied.<\/li>\n<\/ul>\n\n\n\n<p><strong>The following procedures must be followed:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Determine if the transaction is subject to use tax by verifying the:\n<ul class=\"wp-block-list\">\n<li>Owner\u2019s date of actual physical possession out of state.<\/li>\n\n\n\n<li>Date of delivery to a shipping agent or placement in storage for shipment to California.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Collect the balance of use tax after the use tax credit, if any, has been applied.<\/li>\n\n\n\n<li>Refer applicants who object to pay the use tax due to CDTFA for review.\n<ul class=\"wp-block-list\">\n<li>Applicants may also pay the use tax due and request a refund from CDTFA.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Do <strong>not<\/strong>&nbsp;make exceptions to these procedures.<\/li>\n<\/ul>\n","protected":false},"featured_media":0,"parent":13540,"menu_order":12,"template":"","dmv_task":[11],"dmv_functional_page_type":[64],"dmv_handbook_category":[889,595],"class_list":["post-13576","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>4.055 Vehicles or Vessels Purchased Outside of the United States - 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\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/vehicles-or-vessels-purchased-outside-of-the-united-states\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"4.055 Vehicles or Vessels Purchased Outside of the United States - California DMV\" \/>\n<meta property=\"og:description\" content=\"California use tax is due on vehicles\/vessels purchased and delivered outside the United States for use in California subject to the 12-month or 90-day rule, as appropriate. 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