What does Paula need to calculate for her out-of-state television purchase?

When Paula makes an out-of-state television purchase, she needs to calculate the use tax. Use tax is a tax imposed on the storage, use, or consumption of tangible personal property in California when that property was not subject to California sales tax at the time of purchase. This is applicable when someone buys items from out of state where no sales tax is charged, thus ensuring that California businesses are not disadvantaged compared to out-of-state retailers.

For example, if Paula bought her television from a retailer that did not charge sales tax, she is responsible for reporting and paying the equivalent use tax to California. This ensures compliance with California tax laws and contributes to state revenue. Other tax types such as local sales tax and California sales tax relate to in-state purchases, while import tax generally pertains to goods brought into the country from abroad. Thus, use tax is the correct consideration in her scenario.