Technically (and correct me if I’m wrong), the consumer is supposed to pay “use tax” on any eligible item that was not assessed CA sales tax from an out of state seller.
It should be declared with payments made when state tax returns are filed annually.
However, I’m guessing this is difficult for the state to track/audit and rarely enforced. Probably only for big ticket items like a car or boat, where the vehicle needs to be registered.
Also, I think Timewalker may collect CA sales tax on some items - for the BTTF3 Delorean, the fine print stated that it would be “drop shipped” direct from Sideshow’s distributor - as opposed to SSC shipping it to TW (Kansas) and TW re-shipping to the consumer (CA).