Form 540 is the state of California Income Tax Form.
You are required to enter a number on this line. If the amount due is
zero, you must check the applicable box to indicate that you either owe
no use tax, or you paid your use tax obligation directly to the California
Department of Tax and Fee Administration (formerly known as the Board
of Equalization).
You may owe use tax if you make purchases from out-of-state retailers
(for example, purchases made by telephone, online, by mail, or in
person) where California sales or use tax was not paid and you use
those items in California.
If you have questions about whether a purchase is taxable, go to the
California Department of Tax and Fee Administration’s website at
cdtfa.ca.gov, or call its Customer Service Center at 1.800.400.7115 or
(TTY) 711 (for hearing and speech disabilities).
- https://www.ftb.ca.gov/forms/2017/17_540bk.pdf - pg 15
