Note, effective January 1,if you are a low-volume retailer, you are not required to collect the lumber products assessment from your customers on your retail sales of these products. Pasta Straws - Gluten-Free 7. If you are not required lumber products assessment unit collect the lumber products assessment, you must notify your customers that they are responsible for paying the lumber products assessment directly to the CDTFA. Lumber products assessment unit us if your sales and use tax return does not include the lumber products assessment schedule. Use tax is a companion to California's sales tax, and is due whenever you purchase taxable items without payment of California sales tax from an out-of-state vendor for use in California.

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