How do I report and pay use tax on a vehicle or undocumented vessel?
When you register a vehicle or undocumented vessel with the Department of Motor Vehicles (DMV), you report and pay the use tax to DMV who is acting as the Boards statutory agent in collecting the tax. (An undocumented vessel is a vessel that is not required to have a marine certificate issued by the U.S. Coast Guard.) The registration constitutes filing a return with the Board. You do not need to file a separate use tax return with the Board for purchases of vehicles or undocumented vessels if you complete registration with the DMV. However, if you had purchased a vehicle or undocumented vessel and later sold it without completing registration with DMV, then use tax is due directly to the Board.
When you register a vehicle or undocumented vessel with the Department of Motor Vehicles (DMV), you report and pay the use tax to DMV who is acting as our agent in collecting the tax. (An undocumented vessel is a vessel that is not required to have a marine certificate issued by the U.S. Coast Guard.) The registration constitutes filing a return with the Board. You do not need to file a separate use tax return with the Board for purchases of vehicles or undocumented vessels if you complete registration with the DMV. However, if you had purchased a vehicle or undocumented vessel and later sold it without completing registration with DMV, then use tax is due directly to us. Contact our Consumer Use Tax Section for details on how to report the use tax.
