(a) Notwithstanding Section 6451, every person that purchases tangible personal property, the storage, use, or other consumption of which is subject to qualified use tax, as defined in subdivision (d), that is otherwise required to report and remit that tax pursuant to this part, may elect to report and remit qualified use tax on an acceptable tax return. (b) (1) A person that reports qualified use tax on an acceptable tax return is deemed to have made the election authorized by this section. (2) (A) In the case of a married individual filing a separate California personal income tax return, an election may be made to report either one-half of the qualified use tax or the entire qualified use tax on his or her separate California personal income tax return. (B) If an individual elects to report one-half of the qualified use tax, that election will not be binding with respect to the remaining one-half of the qualified use tax owed by that individual and that individualâs spouse. (c) An election to report qualified use tax on an acceptable tax return shall be irrevocable. An acceptable tax return that contains use tax shall be considered a tax return for purposes of this part. (d) For purposes of this section: (1) âAcceptable tax returnâ means an original return that is filed pursuant to Article 1 (commencing with Section 18501) and Article 2 (commencing with Section 18601) of Chapter 2 of Part 10.2, Section 18633 or 18633.5, or Article 3 (commencing with Section 23771) of Chapter 4 of Part 11. (2) (A) Except as provided in subparagraph (B), âqualified use taxâ means either of the following: (i) For one or more single nonbusiness purchases of individual items of tangible personal property each with a sales price of less than one thousand dollars ($1,000), either of the following: (I) The use tax imposed under this part, Article XIII of the California Constitution, in conformity with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), or in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) that has not been paid to a retailer holding a sellerâs permit or certificate of registration-use tax. (II) The estimated amount of use tax as calculated by the board. The board shall annually calculate the estimated amount of use tax due according to a personâs adjusted gross income and by July 30 of each calendar year make available to the Franchise Tax Board those amounts in the form of a use tax table as part of the accompanying instructions of the acceptable tax return. (ii) For one or more single nonbusiness purchases of individual items of tangible personal property each with a sales price of one thousand dollars ($1,000) or more, or for any tangible personal property purchased for use in a trade or business, the amount of use tax imposed under this part, Article XIII of the California Constitution, the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), or the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) that has not been paid to a retailer holding a sellerâs permit or certificate of registration-use tax. (B) âQualified use taxâ does not include: (i) Use tax imposed on the storage, use, or other consumption of a mobilehome or a commercial coach that is required to be registered annually pursuant to the Health and Safety Code or use tax imposed on the storage, use, or other consumption of a vehicle subject to identification under Division 16.5 (commencing with Section 38000) of the Vehicle Code, or a vehicle that qualifies under the permanent trailer identification plate program pursuant to subdivision (a) of Section 5014.1 of the Vehicle Code. (ii) Use tax imposed on the storage, use, or other consumption of a vehicle, vessel, or aircraft. (iii) Use tax imposed on a lease of tangible personal property. (iv) Use tax imposed on the storage, use, or other consumption of
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