{"id":13552,"date":"2020-04-15T15:23:06","date_gmt":"2020-04-15T22:23:06","guid":{"rendered":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/"},"modified":"2024-05-01T15:46:23","modified_gmt":"2024-05-01T22:46:23","slug":"credit-for-tax-paid-to-another-state","status":"publish","type":"dmv_handbook","link":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/","title":{"rendered":"4.015 Credit for Tax Paid to Another State"},"content":{"rendered":"\n<p>An applicant who purchases a vehicle\/vessel out of state may receive credit towards the California use tax due for sales\/use tax paid to another state, political subdivision, or the District of Columbia prior to entering California. The tax credit should <strong>not<\/strong> exceed the California tax that is due.<\/p>\n\n\n\n<p><span role=\"region\" class=\"format-label--note\"><span class=\"format-label__text\">Note<\/span> Credit is <strong>not<\/strong> given for taxes paid to foreign countries and territories of the United States, such as Guam or Puerto Rico.<\/span><\/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 completed <a rel=\"noreferrer noopener\" href=\"\/portal\/file\/statement-of-facts-reg-256-pdf\/\" target=\"_blank\">REG 256 (PDF)<\/a> for credit of tax paid to another state. If the applicant:\n<ul class=\"wp-block-list\">\n<li><strong>Cannot<\/strong> certify that tax was paid to another state, process the application as outlined in the <strong><a href=\"\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/transactions-not-subject-to-use-tax\/\">Transactions Subject to Use Tax<\/a><\/strong> in this chapter.<\/li>\n\n\n\n<li>Did <strong>not<\/strong> pay tax to another state or does <strong>not <\/strong>want to apply for a tax credit, collect the use tax due in the usual manner. <\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Collect the use tax due after deducting the credit amount from the calculated amount. The tax credit <strong>cannot<\/strong> exceed the California use tax due.<\/p>\n","protected":false},"featured_media":0,"parent":13540,"menu_order":4,"template":"","dmv_task":[11],"dmv_functional_page_type":[64],"dmv_handbook_category":[889,595],"class_list":["post-13552","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>4.015 Credit for Tax Paid to Another State - 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\/credit-for-tax-paid-to-another-state\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"4.015 Credit for Tax Paid to Another State - California DMV\" \/>\n<meta property=\"og:description\" content=\"An applicant who purchases a vehicle\/vessel out of state may receive credit towards the California use tax due for sales\/use tax paid to another state, political subdivision, or the District of Columbia prior to entering California. The tax credit should not exceed the California tax that is due. Note Credit is not given for taxes [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/\" \/>\n<meta property=\"og:site_name\" content=\"California DMV\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CADMV\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-01T22:46:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.dmv.ca.gov\/portal\/uploads\/2022\/06\/DMV_Logo.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@ca_dmv\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/\",\"url\":\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/\",\"name\":\"4.015 Credit for Tax Paid to Another State - California DMV\",\"isPartOf\":{\"@id\":\"https:\/\/www.dmv.ca.gov\/portal\/#website\"},\"datePublished\":\"2020-04-15T22:23:06+00:00\",\"dateModified\":\"2024-05-01T22:46:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Vehicle Industry Registration Procedures Manual\",\"item\":\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Chapter 4: Use Tax\",\"item\":\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"4.015 Credit for Tax Paid to Another State\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.dmv.ca.gov\/portal\/#website\",\"url\":\"https:\/\/www.dmv.ca.gov\/portal\/\",\"name\":\"California DMV\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.dmv.ca.gov\/portal\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.dmv.ca.gov\/portal\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.dmv.ca.gov\/portal\/#organization\",\"name\":\"State of California Department of Motor Vehicles\",\"url\":\"https:\/\/www.dmv.ca.gov\/portal\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.dmv.ca.gov\/portal\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.dmv.ca.gov\/portal\/uploads\/2022\/06\/DMV_Logo.png\",\"contentUrl\":\"https:\/\/www.dmv.ca.gov\/portal\/uploads\/2022\/06\/DMV_Logo.png\",\"width\":1920,\"height\":1080,\"caption\":\"State of California Department of Motor Vehicles\"},\"image\":{\"@id\":\"https:\/\/www.dmv.ca.gov\/portal\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/CADMV\",\"https:\/\/x.com\/ca_dmv\",\"https:\/\/www.instagram.com\/ca_dmv\/\",\"https:\/\/www.linkedin.com\/company\/ca-department-of-motor-vehicles\/\",\"https:\/\/www.youtube.com\/user\/CaliforniaDMV\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"4.015 Credit for Tax Paid to Another State - California DMV","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/","og_locale":"en_US","og_type":"article","og_title":"4.015 Credit for Tax Paid to Another State - California DMV","og_description":"An applicant who purchases a vehicle\/vessel out of state may receive credit towards the California use tax due for sales\/use tax paid to another state, political subdivision, or the District of Columbia prior to entering California. The tax credit should not exceed the California tax that is due. Note Credit is not given for taxes [&hellip;]","og_url":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/","og_site_name":"California DMV","article_publisher":"https:\/\/www.facebook.com\/CADMV","article_modified_time":"2024-05-01T22:46:23+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.dmv.ca.gov\/portal\/uploads\/2022\/06\/DMV_Logo.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@ca_dmv","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/","url":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/","name":"4.015 Credit for Tax Paid to Another State - California DMV","isPartOf":{"@id":"https:\/\/www.dmv.ca.gov\/portal\/#website"},"datePublished":"2020-04-15T22:23:06+00:00","dateModified":"2024-05-01T22:46:23+00:00","breadcrumb":{"@id":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/credit-for-tax-paid-to-another-state\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Vehicle Industry Registration Procedures Manual","item":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/"},{"@type":"ListItem","position":2,"name":"Chapter 4: Use Tax","item":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/"},{"@type":"ListItem","position":3,"name":"4.015 Credit for Tax Paid to Another State"}]},{"@type":"WebSite","@id":"https:\/\/www.dmv.ca.gov\/portal\/#website","url":"https:\/\/www.dmv.ca.gov\/portal\/","name":"California DMV","description":"","publisher":{"@id":"https:\/\/www.dmv.ca.gov\/portal\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.dmv.ca.gov\/portal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.dmv.ca.gov\/portal\/#organization","name":"State of California Department of Motor Vehicles","url":"https:\/\/www.dmv.ca.gov\/portal\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.dmv.ca.gov\/portal\/#\/schema\/logo\/image\/","url":"https:\/\/www.dmv.ca.gov\/portal\/uploads\/2022\/06\/DMV_Logo.png","contentUrl":"https:\/\/www.dmv.ca.gov\/portal\/uploads\/2022\/06\/DMV_Logo.png","width":1920,"height":1080,"caption":"State of California Department of Motor Vehicles"},"image":{"@id":"https:\/\/www.dmv.ca.gov\/portal\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CADMV","https:\/\/x.com\/ca_dmv","https:\/\/www.instagram.com\/ca_dmv\/","https:\/\/www.linkedin.com\/company\/ca-department-of-motor-vehicles\/","https:\/\/www.youtube.com\/user\/CaliforniaDMV"]}]}},"_links":{"self":[{"href":"https:\/\/www.dmv.ca.gov\/portal\/wp-json\/wp\/v2\/dmv_handbook\/13552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dmv.ca.gov\/portal\/wp-json\/wp\/v2\/dmv_handbook"}],"about":[{"href":"https:\/\/www.dmv.ca.gov\/portal\/wp-json\/wp\/v2\/types\/dmv_handbook"}],"up":[{"embeddable":true,"href":"https:\/\/www.dmv.ca.gov\/portal\/wp-json\/wp\/v2\/dmv_handbook\/13540"}],"wp:attachment":[{"href":"https:\/\/www.dmv.ca.gov\/portal\/wp-json\/wp\/v2\/media?parent=13552"}],"wp:term":[{"taxonomy":"dmv_task","embeddable":true,"href":"https:\/\/www.dmv.ca.gov\/portal\/wp-json\/wp\/v2\/dmv_task?post=13552"},{"taxonomy":"dmv_functional_page_type","embeddable":true,"href":"https:\/\/www.dmv.ca.gov\/portal\/wp-json\/wp\/v2\/dmv_functional_page_type?post=13552"},{"taxonomy":"dmv_handbook_category","embeddable":true,"href":"https:\/\/www.dmv.ca.gov\/portal\/wp-json\/wp\/v2\/dmv_handbook_category?post=13552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}