[Peter_Spaeth]

Originally Posted by BobC

I know, that's why I was saying it didn't make any sense. And I was thinking like you, just didn't say it out loud. LOL

For the heck of it, I did do a little quick research to see if I could find anything related to owning/using an asset outside of CA before bringing into the state that would specifically exempt it from being subject to CA sales and use tax. I didn't find anything specific in regards to cards or any other personal property, and didn't really expect to. But did get lucky on CA's own site and found that if you purchase and use a motor vehicle outside of CA for at least 12 months and then bring it into CA, you owe no sales or use tax on the vehicle. Even if you originally bought it in Oregon where you paid no sales tax at all. Gives me some faith that if you purchased and kept something like baseball cards in a vault outside of CA for at least a year or two before you then tried to bring them into CA, they may no longer be subject to CA sales or use tax either. I'll have to do some more digging.

What does it mean to USE the vehicle elsewhere, maybe that's the key to why you don't owe use tax because you already used it. You said purchase AND use. Are you using a card sitting in a vault?