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.
To figure your estimated tax, you must figure your expected adjusted gross income, taxable income, taxes, deductions, and credits for the year. When figuring your estimated tax for the current year, it may be helpful to use your income, deductions, and credits for the prior year as a starting point. Use your prior year's federal tax return as a guide. You can use the worksheet in Form 1040-ES (PDF) to figure your estimated tax. You need to estimate the amount of income you expect to earn for the year.