Which purchases brought through U.S. Customs are taxable?
Many people do not realize that use tax applies to tangible personal property purchased by an individual from a seller outside California, including foreign countries, and brought into this state for storage, use, or other consumption. If you are a California resident returning from abroad, you may owe use tax on such items as clothing, jewelry, or furnishings that you purchased on your trip and are bringing home to use. The Board of Equalization has the authority under Section 7054 to audit duty declarations which you fill out and report to U.S. Customs upon first entry into the United States. However, there are some exemptions allowed in the law, subject to verification. The following items are not subject to the use tax: The first $400 per person of tangible personal property hand carried into this state and reported on a single declaration .The exemption may be taken only once within any 30 day period(Section 6405). Any merchandise purchased for resale, provided you can support tha
