: Taxes: buy wedding ring in Oregon, but ship to California I am planning to buy an expensive wedding ring in Oregon to save on sales tax, and ship it home to California to then propose to the long-term girlfriend. If I showed

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Most states that have a "sales" tax actually have a sales and use tax.

The sales tax covers the situation where you buy an item in state X and you use it in state X. The use tax covers the situation where you buy it in state Y and use it in state Z.

State Z where you will be using it wants you to pay the use tax for the item. They do exempt you from the Use tax if you did pay a sales tax to state Y.

So when you have an item shipped to your home state, and the the company doesn't have a store in your state. They don't charge you a sales tax, but your state wants a to pay the Use tax.

For California the sales and use tax overview:

California's sales tax generally applies to the sale of merchandise,
including vehicles, in the state. California's use tax applies to the
use, storage, or other consumption of those same kinds of items in the
state.

Generally, if sales tax would apply when you buy physical merchandise
in California, use tax applies when you make a similar purchase
without tax from a business located outside the state.

For these purchases, the buyer is required to pay use tax separately.

For more specifics

What items are subject to use tax

Generally, if the item would have been taxable if purchased from a
California retailer, it is subject to use tax.

For example, purchases of clothing, appliances, toys, books,
furniture, or CDs would be subject to use tax. Purchases not subject
to use tax include food for human consumption such as peanut butter
and chocolate. Electronically downloaded software, music, and games
are not subject to tax if no tangible storage media is obtained. See
Foreign Purchases for item(s) purchased in a foreign country and
personally carried into this state.

How do I calculate what I owe?

Use the sales and use tax rate applicable to the place in California
where the item is used, stored, or otherwise consumed and apply it to
the total purchase price. For personal purchases, this is usually your
home address. Include handling charges.

Example
Question: I bought a stereo online for 0, including shipping, and had it sent to my home. But, I was not charged tax during the
purchase. How much use tax do I owe?
Answer: Find your local tax rate at the time of the purchase on this webpage. If your local rate is 8.0%, then you would owe in
use tax (0 × .08 = ).

Shipping charges are generally not taxable when items are shipped by
common carrier or US Mail, the invoice separately states charges for
shipping, and the charge is not higher than the actual cost for
shipping.

How do I pay the tax due?

Use tax is owed by April 15th the year after you make a purchase for
which California tax was not charged. You can either pay once a year
when you file your state income taxes, or make payments directly to
the BOE after each purchase.

Option 1: Pay on Your State Income Tax Forms

On your California state income taxes, using forms 540 or 540Z, simply
put in the amount owed on the appropriate line for the entire year1.

You can save all of your receipts and report the exact amount you owe
or follow the instructions included with your income tax return to use
the Use Tax Lookup Table for nonbusiness items with a purchase price
under ,000. Learn more about the lookup table.

Option 2: Make Payments Directly to the Board of Equalization

You may pay use tax on a one-time purchase item(s) directly to us.
Follow log-in and step-by-step reporting and payment instructions. You
may also pay use tax on a one-time purchase item(s) with our ePay
mobile application.

If you are late in paying your use tax, you may eligible to pay a
liability from a previous year and avoid late payment penalties under
our In-State Voluntary Disclosure Program.