usa lao tu or other tax ppl,plz help,waiting online

my friend\'s family own a retail store and she already paid the annual sales tax.however, the BOE ask her to pay use tax(which is exempt if you purchased for resale.this tax is only for property bought into CA from out-of-state where dosn\'t collect CA sales tax),i think it is obviously a mistake.isn\'t it???


thanksthanks