I purchased some items online last year and had them shipped to California from other states. The sellers did not charge me tax. I live in the U.K. and did not return to the U.S. at all last year. Do I need to pay use tax on these items? If so, where on form 540NR would I mention this?
http://www.boe.ca.gov/taxprograms/usetax/scenarios.html [nofollow] According to the above link "tangible personal property (excluding vehicles, vessels, and aircraft) is not considered to have been purchased for use in this state when...a person uses the item outside of California for more than 90 days after the purchase, exclusive of any shipping or storage time."
If the items were shipped to California and then stored there for a short while and then forwarded to me for use in the U.K., do I need to pay use tax on them? Does the last scenario from the above webpage apply to me?
