I previously asked the question with regards to sales tax for a gift coming from out of state and the BOE responded that CA sales tax was not due.
The buyer would be responsible for the sales tax where it was purchased. In the case of donations, such as for an event, sales tax would not be due UNLESS the item is personally delivered to CA. If it was shipped, then CA sales tax would not be due.
FFL Transfer/Special Order Dealer since 1993.
Net-FFL list maintainer.
Never try to teach a pig to sing. You waste your time and you annoy the pig. - Robert A. Heinlein