CA moves to collect voluntary sales tax on out-of-state purchases

from the CA state Board of Equalization (1/21):

Board of Equalization Encourages Taxpayers to Participate in Voluntary Disclosure Program

"The California State Board of Equalization (BOE) today encouraged purchasers of tangible personal property who have not already paid tax on these purchases to register with the BOE for the In-State Voluntary Disclosure Program (VDP) to pay their use tax.

Generally, use tax applies when a person or business in California purchases tangible merchandise from a retailer outside of this state that will be used, consumed, given away, or stored in this state and the retailer does not collect California tax on their sales.

The benefit of the VDP is that it allows taxpayers to report and pay their use tax liability subject to a three-year statute of limitations." ...

for the complete announcement