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Generally, the same types of items that are subject to sales tax are subject to use tax. Sales and use tax applies to the sale or use of tangible personal property in California. Section 6016 of the Revenue and Taxation Code defines tangible personal property as "personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses."

In the Sales and Use Tax Law, the sale or use of certain tangible personal property is exempt from both sales and use tax. Examples include cold food products and prescription medicines. A list of items the sale of which are not subject to sales or use tax can be found in Publication 61 Sales and Use Taxes: Exemptions and Exclusions. You may also request a copy of Publication 61 by calling the Board's Information Center at 800-400-7115.