> Do you think California would accept a company like Apple not collecting the sales tax because the merchandise came from China?

California sales tax collecting authority spells out in black and white that they are not to collect sales tax in that case, so I’m going to say “Yes”. (OTOH, they do have to collect the equivalent use tax, based on the location where the goods are delivered if they are, because of their other business circumstances – as Apple is – required to register with CDTFA and collect and remit use tax on behalf of customers. But, again, that’s both technically separate from sales tax and, more to the point, has a very specifically specified location which, again, Apple would not be legally free just to move to their HQ or some other location.)