CA requires that you complete this. It is a critical diagnostic is due to the CA Form 540 instructions. (I think the FTB wants to try to put preparers on the hook any unpaid liabilities, but I don't know.)
But thanks for sharing. I like when users post solutions.
I have had 2 clients who have an actual use tax liability. Except for those two, I always input 1 in that box in form 54.012
