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What is use tax?

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What are total gross receipts?
March 21, 2013
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Who is responsible for paying the use tax?
March 21, 2013
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What is use tax?

California state use tax applies to the use, storage, or other consumption in California of tangible personal property purchased from any retailer outside of California. Use tax is based on an item’s sale price, meaning the total amount for which tangible personal property is sold, leased, or rented, valued in money.