Day one starts the day the tangible property crosses state lines.
If the tangible property is returned to California within 90 days, a second test is used to determine taxability. If used or stored outside California one-half or more of the time during the six months, it is exempt from sales tax. If the vendor does not wish to collect California sales tax then the sales tax is to be remitted to the state. Note in the IDOC text field that sales tax was remitted to the state or paid to the vendor due to the items being returned to CA within 90 days. If only a portion of the items received are to be returned to California within 90 days, adjust the sales tax accordingly.