A formula has been created in California under the Alternative Method for Reporting Use Tax (AMRUT). The idea behind this program was to try and make it easier on taxpayers to calculate use tax. This formula includes a percentage of the sales of which use tax is involved. Authorization is required from the State Board of Equalization before it can be implemented. To be considered for the percentage reporting method taxpayers must complete an Audit Sampling Plan (Form BOE-472) first. For more information concerning AMRUT call (916) 324-2883. (Tax Information Bulletin, California State Board of Equalization, September 2002)