Originally Posted by Albsterama
...but the CA sales tax that Dell now charges because they decided to have their "little" kiosks (which is a waste and a joke) in CA is starting to be a killer when you're laying out $4k to $5k, that chunk of change can buy some nice goodies...
According to the California Use Tax law passed in 1935 you still have to pay tax on an on-line purchase wether or not Dell, or any other company you buy from, has a California presance or not.
The use tax was created to help keep California retaliers competive against mail-order sellers from out of state who were not required to apply state sales taxes to their customers purchases. Even though the law was passed in 1935 the wording of it still covers internet purchases.
This was taken from the CA 540EZ tax instruction booklet...
The use tax has been in effect in California since July 1,
1935. It applies to purchases from out-of-state sellers.
It is similar to the sales tax you pay on purchases you
make in California.
In general, you must pay California use tax if you
purchase an item from out of state (for example, by
telephone, over the Internet, or by mail) and
• The seller does not collect California sales or use tax,
• You use, give away, store, or consume the item in
Example: You live in California and purchase a dining
table from a company in North Carolina. The company
ships the table from North Carolina to your home for
your use and does not charge California sales or use
tax. You owe use tax for the purchase.
Sales and Use Tax Rates by County
(Includes state, local, and district taxes)
As of December 31, 2003
Contra Costa 8.25%
Del Norte 7.25%
El Dorado1 7.25%
Los Angeles1 8.25%
San Benito 7.25%
San Bernardino 7.75%
San Diego 7.75%
San Francisco 8.50%
San Joaquin 7.75%
San Luis Obispo 7.25%
San Mateo 8.25%
Santa Barbara 7.75%
Santa Clara 8.25%
Santa Cruz 8.00%
1 Many cities and towns in California impose a district tax, which results
in a higher sales and use tax rate than in other parts of the county.
If you are reporting an item that was purchased for use in any of
the following cities or towns, please use the appropriate tax rates
for those areas. The following tax rates apply within the city limits
or the town limits of the listed community.
Looks like it is time to ammend that state tax return.