Thats not what I recall from when I moved to CA in 96. But that was over a decade ago. So I am probably misremembering.
I was only partially misremembering:
Use tax requirements changed July 1, 2007, for purchases of vehicles and vessels• For purchases prior to October 2, 2004, and on or after July 1, 2007, use tax is generally due if a vehicle or vessel is purchased outside California, and brought into this state within 90 days of purchase, not including any time of shipment to California, or time of storage for shipment to California.• For purchases beginning October 2, 2004, through June 30, 2007, use tax was generally due if the vehicle or vessel entered California within 12 months of purchase.
linkIt was a USE tax. Not a SALES tax.