Use tax in California when I'm not the buyer.

[Alex5448]

A friend that lives in another country bought an item in a third country and asked me permission to send it to my address "in care of", so I can keep it until he comes.

The invoice is on his name.

I got a letter from California Department of Tax and Fee Administration that said that they received information from the customs, and that I owe use tax in this item.

1. Do I really owe the tax?

2. If not, how can I prove that it's not for me? Do I need to send them the invoice? 

[DoninGA]

You probably owe the tax.  Contact the California Department of Tax and Fee Administration using the phone number on the notice you received.