Option to pay sales tax with income tax return
As you may or may not know, California law requires you to file a Use Tax Return for all items you purchase outside the state in which no California sales tax was charged and you use the purchased item(s) inside the state. This would include items purchased over the internet, catalog sales purchased over the telephone, and items purchased while traveling outside of California.
California gives you the option to report those purchases on your California income tax return and pay the use tax with California tax return. If you elect not to report your purchases on your California return, you are still liable to report those purchases and pay the use tax on a Sales and Use Tax Return. The rate for the use tax is the same as the sales tax: 7.75% for Riverside County.