The use tax has been in effect in California since July 1, 1935. It applies to purchases from out-of-state sellers and is similar to the sales tax paid on purchases you make in California. If you have not already paid all use tax due to the State Board of Equalization, you must report and pay the use tax due on your state income tax return. In general, you should pay California use tax on purchases made from out‑of‑state (for example, by telephone, over the Internet, by mail, or in person) if:
• The seller does not collect California sales or use tax.
• You use, give away, store, or consume the item in this state.
Example: You live in California and purchase a dining table from a company in North Carolina. The company ships the table from North Carolina to your home for your use and does not charge California sales or use tax. You owe use tax on the purchase.
For taxable years beginning on or after January 1, 2013, you may be eligible to use the Estimated Use Tax Table to estimate and report the use tax due on individual non-business items you purchased for less than $1,000 each.
For additional information regarding Use Tax, please click here