The California Use Tax is a state tax on the storage, use, or other consumption in California of tangible personal property or services that are subject to the California Sales and Use Tax but have not been taxed at the time of purchase. Use tax is generally due when you bring taxable items into California for personal use, or when you purchase taxable items from an out-of-state retailer that does not collect California sales tax. The use tax is due on the earlier of the date of consumption or the date of purchase, and it is reported and paid with your California Resident Income Tax Return.