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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