Proposed Amendments to Regulation 1685.5, Calculation of Estimated Use Tax — Use Tax Table

The California Department of Tax and Fee Administration (Department) proposes to adopt amendments to Regulation 1685.5, Calculation of Estimated Use Tax — Use Tax Table. The proposed amendments clarify the regulation, delete outdated provisions, and update the way the Department will calculate the use tax liability factor on June 1, 2026, and each June 1 thereafter, including replacing the federal data the Department uses to compute the factor.