How do I report and pay use tax on a vehicle, undocumented vessel, or mobile home?
When you register a vehicle or undocumented vessel with the Department of Motor Vehicles (DMV) or register a mobile home with Housing and Community Development (HCD), you report and pay the use tax to the Board through these agencies which act as our agents in collecting the tax. (An undocumented vessel is a vessel which is not required to have a valid 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 use tax return with the Board for purchases of vehicles, undocumented vessels or mobile homes.
