Who Pays the California Use Tax?

As reported earlier today in the Sacramento Bee, The California Board of Equalization has just released a 4-page review of use tax compliance behavior for 2009.  The "use tax" is the tax that one owes on out-of-state purchases (most of which are completed online these days through retailers like Amazon.com).  The BOE report reveals that a whopping 0.42% (i.e., less than one-half of one percent) comply with the California use tax.  Curiously, the report shows "exceptionally high" use tax participation rates in Santa Clara County, where 2.35% of taxpayers paid use tax in 2009.  You're in trouble when 2.35% compliance counts as "exceptionally high."