I did! They are the ones who disclosed the 6 item test. It sound like your interpretation is that it is a "voluntary" tax for individuals. If that is true -- and I have never heard of a voluntary tax (the non-official article you reference notwithstanding) -- and my accountant and the FTB are simply mis-stating it to me as a requirement rather than a guideline, I would still have to stick my neck out quite a bit to avoid both of their instuctions in the hope that a somewhat vague law would be interpreted in my favor in an audit. I am under the impression that it is far safer to comply than to try to pin my hopes on a vagueness of wording defense being decided by the authorities in my favor over their own interests.

Unless I can find specific guidelines in FTB publications or on its web-site, I will do what I have been advised to do -- and what every other CA-based seller I have ever bought from does.

Best wishes,

Dave W.