If you make online purchases outside the state for use within the state and you don't pay CA sales tax, you may owe use tax. You can calculate the amount from the receipts of your out-of-state purchases and enter in the box. If you haven't made any online purchases that weren't taxed, enter 0 in the box.
If you haven't kept track of your receipts, you can use the table on the CA Department of Tax and Fee administration to estimate your use tax liability and enter that in the box. Refer to
Making Online Purchases? You May Owe Use Tax.
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