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Denis Healey
The difference between tax avoidance and tax evasion is the thickness of a prison wall.

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Many individuals and businesses in California buy items from out-of-state businesses that do not collect California tax on their sales. If you make such a purchase and then use, give away, store, or otherwise consume the item in this state, you may owe California use tax. This is true whether you order over the Internet, by telephone, or by mail. The use tax rate for a given California location is the same as the sales tax rate there.

If you are not required to have a seller’s permit , you may report and pay the use tax to the Board of Equalization by downloading a copy of Publication 79-B, California Use Tax.  Simply complete the use tax return included in the publication and mail it along with your payment to the Board of Equalization address shown on the return.  This tax return is due by the end of the month following the calendar quarter in which the use tax liability was incurred.  It is not necessary to complete this tax return to report zero use tax.

More information about California Use Tax:

Your Use Tax Responsibility
Use Tax Basics