The color temperature of the electromagnetic radiation emitted from an ideal black body is defined as its surface temperature in kelvins, or alternatively in mireds (micro-reciprocal kelvins). This permits the definition of a standard by which light sources are compared.
You may owe use tax on purchases you made from out-of-state or Internet sellers. Use tax is similar to the sales tax paid on purchases you make in California. You may report use tax on your income tax return instead of filing a use tax return with the State Board of Equalization.To report use tax on your income tax return, you may use either the Use Tax Worksheet or the Use Tax Lookup Table. Both are included in the tax booklet instructions.You must pay California use tax when you purchase out-of-state items by telephone, Internet, mail, or in person and both of the following apply:1  The seller does not collect California sales or use tax. Multiply the amount by the use tax rate. 2  If the Use Tax Lookup Table is used to estimate individual purchases less than $1,000, add the amount from the table. 3  Subtract any sales or use tax you paid to another state for the items you purchased.
Example: You calculate that you need to pay $10,000 in estimated taxes throughout the year, and you don't make your first payment until June 15 (when the second estimate is due), so your first payment will be $5,000. Your September payment and your January payment will be $2,500 each. Use your previous year's federal tax return as a check to make sure you include all the income and deductions you expect to take on your current year's tax return. 2  You should also look at the total tax you paid if you are going to base your estimated tax payments on 100 or 110 percent of your previous year's taxes.