I am giving a little more detail on the use tax issue I discussed yesterday (ok, State Board, I have done my duty). Individuals wanting to pay the use tax they owe (which by the way, California has no way of tracking) can do so on their individual tax return; form 540 has a line to pay use tax. Most businesses by now have been or will be forcibly registered by SBE to pay the use tax every April 15. If your California business hasn’t been registered yet, don’t worry, it will be soon. You file an online return and can pay the tax by debit or a check. If your business pays sales tax, you pay the use tax on the sales tax return.