Sheeesssshhh... whats the use of living in the US if its turning into 50 independent economic zones all playing the protectionist game ??? California State Board of Equalization ???? What kind of a name is that ?? And I thought the E.U. was bad..... Cheers RicB The CA board of equalization levies "use tax" on out of state products that you sell, store or consume in California. There is a line for that the CA return, as well as a special use tax return, but since it was inspected at the border, you may be required to certify that you are taxable by getting a use tax permit. Check out http://www.boe.ca.gov/pdf/pub112.pdf Richard Barber (Santa Clara Valley Chapter)
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