SALT Report 3251 – A California state perspective on Use Tax…what is it…who owes it…how do I pay it?
“The California use tax is generally the liability of the purchaser and must be paid either directly to the seller from whom the physical merchandise was purchased or directly to the Board of Equalization (BOE) if the retailer is not required to collect and report California tax.”
“Use tax is not new. The California use tax law became effective on July 1, 1935.”
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