The CDTFA-106 is a 3-page California state document issued by the California Department of Tax and Fee Administration, which assumed jurisdiction over vehicle and vessel use tax from the Board of Equalization in 2017. The form allows vehicle, vessel, and mobilehome owners to request a use tax clearance certificate and complete DMV or HCD registration without an upfront tax payment. California use tax applies to purchases made outside California when property is later brought into the state for use, with rates starting at 7.25% plus applicable local additions. Qualifying applicants may receive a full exemption based on the specific circumstances of their purchase or transfer. Completing and submitting this form before your registration appointment ensures your application is processed without additional fees or delays.
You must file this form if you recently purchased a vehicle, vessel, or mobilehome and believe you qualify for a California use tax exemption. Common qualifying situations include purchases made from private sellers outside California, property brought into California by new residents moving to the state, and certain gift transfers between family members. Businesses and sole proprietors acquiring commercial vehicles for use in California should also review whether a clearance application is required before filing their DMV registration. If you are unsure whether your transaction qualifies, contact the nearest CDTFA district office for guidance before submitting your application.
Before filling out the Vehicle Use Tax Clearance Request, gather all required information so you can complete the form without interruption. The CURRENT OWNER INFORMATION section requires your full legal name, driver license or identification number, telephone number, email address, and complete mailing address including city, state, and ZIP code. You must also enter the date you applied for California use tax clearance, the date you became a California resident, and the date you began employment in California. The FORMER OWNER INFORMATION section asks for the seller or transferor name and their contact information. The PROPERTY INFORMATION section requires the vehicle identification number (VIN), vessel hull ID, or mobilehome serial number along with a description of the property and its purchase price. Providing complete and accurate information in each field is necessary for the CDTFA to review and approve your request.
After completing the form, carefully review all fields to confirm accuracy before submitting. Applications may be submitted online through the CDTFA portal, mailed to the appropriate district office, or delivered in person at a CDTFA service location. The CDTFA reviews each request and notifies the DMV or HCD directly after approving your clearance certificate. Processing times vary depending on the volume of applications and the complexity of your request. Keep a printed copy of the completed form and any supporting documents you attach for your personal records. If the CDTFA needs additional information to process your request, they will contact you using the details you provided on the form. Tracking your submission status is available through the CDTFA online portal.
California residents handling property transactions or vehicle registration may also need these related forms available on our site:
| Question | Answer |
|---|---|
| Form Name | Boe 106 Form |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Other names | boe 111, get the boe 111 form, boe 106 fillable form, boe111 form |
| Question | Answer |
|---|---|
| Form Name | Boe 106 Form |
| Form Length | 3 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 45 sec |
| Other names | boe 111, get the boe 111 form, boe 106 fillable form, boe111 form |
