LifeinAsia - 9:04 pm on Sep 3, 2009 (gmt 0)

The requirement to report (and pay) use tax on out of state purchases is nothing new- the law's been around since 1935.

Note: Form BOE-400-CSC is for businesses OUTSIDE of California that collect tax on purchases made by Californians.

Since California has (so far) been unable to pass an "Amazon tax" to pass on responsibility to retailers to do their work for them, the BOE is apparently continuing to step up efforts to enforce the laws on the books that they've been mostly lax in enforcing.