travelin_cat - 7:05 pm on Sep 4, 2009 (gmt 0)

There is a lot of stuff in the previously mentioned Publication 61, including this:

SECTIONS: 6006.5 and 6367 - PURCHASES IN FOREIGN COUNTRIES — The first four hundred dollars ($400) purchase price of tangible property purchased in a foreign country by an individual and personally hand carried into this state from the foreign country within any 30-day period is exempt from the use tax.

You may wish to have one of your tax guys look closely at the publication.