If you own a business in California (including a sole proprietorship, an LLC, or a corporation) and you have had $100,000 of gross receipts or more in a year from 2008 through 2010 and do not otherwise have to file a sales tax return, you must file a Use Tax return. Use Tax is the equivalent of sales tax when you purchase a product where sales tax is not charged but it normally would be. For example, if you buy a book from Amazon.com you still owe tax on the purchase even though Amazon won’t charge you sales tax (it’s now Use Tax).
You must register on paper for filing a Use Tax return (and then mail the form to your local BOE office). After your registration is processed, you will then be able to go online and file (and pay) your Use Tax return.
And those returns are due in just two weeks — on January 31st.