How do I report and pay use tax on a documented vessel or an aircraft?
A documented vessel is a vessel for which the U.S. Coast Guard has issued a valid marine certificate. To report use tax on a documented vessel, complete the use tax return found in Publication 79, Documented Vessels & California Tax. Use tax for an aircraft can be reported using the tax return in Publication 79A, Aircraft & California Tax. Instead of completing these returns you may also report and pay the use tax by submitting a letter to the Board with all applicable information: name and address of both purchaser and seller, identification number of the property purchased if applicable (i.e. tail number, documentation number, engine or license number, etc.), make, model, and year of property, date of purchase, total purchase price, location where property will be used, stored, or registered, and a daytime phone number. Include a copy of the signed bill of sale, invoice, or closing statement which verifies your purchase price. Mail the use tax return or letter with payment for the ta
A documented vessel is a vessel for which the U.S. Coast Guard has issued a valid marine certificate. To report use tax on a documented vessel, complete the use tax return found in the Board’s publication 79. Use tax for an aircraft can be reported using the tax return in the Board’s publication 79-A. Instead of completing these returns, you may also report and pay the use tax by sending us a letter with all applicable information: • Name and address of both purchaser and seller, • Identification number of the property purchased, if applicable (that is, tail number, • Documentation number, hull number or serial number, and so forth), • Make, model, year of property, Date of purchase, • Total purchase price, • Location where property will be used, stored, or registered, and a daytime phone number. Include a copy of the signed bill of sale, invoice, or closing statement which verifies your purchase price.
