Please visit the CA BOE Website here for more information on use tax; http://www.boe.ca.gov/taxprograms/usetax/index.html
“2. 개인에게 부과되는 것인지 아니면 회사에게 부과되는 것인지?”----->Use tax applies you, a consumer.CA’s use tax applies to the use, storage, or other consumption of those same kinds of items in the state. Generally use tax applies when you make a purchase without tax from a business located outside the state. For example, you would owe use tax when retail businesses and service companies can face the responsibility of collecting and paying SALES tax. Businesses submit sales tax collections to the CA BOE.
“3. 파일할 때 Preparer Title 을 적으라고 하는데, 무엇을 적어야 되는지?” 월급받고 일하는 의료보험병원에 직책을 적어야 하는지?” ------>I guesss so; you need to enter the title of the person completing the return.