Do California state sales tax obligations accrue on out of state College Tuition payments?

I imported my 1098T information in both my and my child's TurboTax, and did not see any CA state sales tax obligations on either of our returns.  The 1098T  was useless for me because I make too much money, and it was useless to him because he makes too little.  Anyway, I would be surprised if these payments are not taxed, because as we all know, everything is taxed in California..