Many individuals and businesses in California buy items from out-of-state businesses that do not collect California tax on their sales. If you make such a purchase and then use, give away, store, or otherwise consume the item in California, you may owen California use tax. This is true whether you order over the Internet, by telphone, or by mail. The use tax rate for a given California location is the same as the sales tax rate there. California's income tax returns include a line to report the use tax. Generally, this line makes it easy to report and pay the use tax on out-of-state purchases for individuals and businesses that are not repuired to have a seller's permit with the Board of Equalization.