Does everyone know that you owe the state use tax on any out of state purchases where sales tax hasn’t been collected (Overstock.com, Amazon for example)? You should, as the amount the California State Board of Equalization has been spending enough money on this campaign to guilt everyone into paying this tax they could probably make up the state budget deficit. They are trying to force Amazon and Overstock to charge sales tax, which has cost California income because these companies are firing affiliates that create a potential home base in California. They are sending countless notices to businesses and CPAs, trying to force professionals to help them collect the tax. Enough already. Tax Preparers may have an obligation to let their clients know about use tax and help their clients pay it if they want to, but that is as far as it goes.