Reading the California booklet and talking with my accountant friend the skinny for me at least is this. Poser models I do not have to declare because they could not be purchased in a brick and mortar store here in California. However software purchases that I have bought, music CDs, books I have to declare as they can be bought in California and I did not pay a CA tax on those items. As mentioned lots do not report this, it's new to California this year. Just because a lot of people do not do it doesn't mean that I can get away with not doing it, and should there be an audit I would have to show my bank statements and checking account records, so I'd be slammed. So what I thought was going to be around $315 I now only really owe $156. Books at poser stores which I can buy at the local B&N I have to declare as well as some of the software upgrades that I have purchased. Least all that Daz and Sixus1 stuff doesn't have to be declared whew! I did not even know about this til I did my forms and read what that Use line was, it was abig suprise to me and I had no clue about it at all. Hence thought I would pass on that others should look into it as 20 states say they are going to be inforcing this Use law now becuase they need the money bad.