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      03-02-2011, 01:56 PM   #5
schoy
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Drives: Melbourne Red E90 M3
Join Date: Apr 2010
Location: USA

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My understanding is that it depends whether the online retailer has a physical place of business in the state to which the product is being shipped. Since Apple has physical places of business in CA, you have to pay CA tax. Amazon has no physical place of business in CA, which is why it doesn't charge tax.

Caveat: Even if Amazon doesn't charge you sales tax, I believe you're supposed to report the purchase on your tax returns, and then pay the sales tax then.
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