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The sales tax or taxes would be paid by you on the parts IF they were purchased from a business with a resale license if purchased within California. If the kit or related parts are bought from out of state (w/o) tax being collected the DMV WILL collect equivalent tax at the time the car is licensed AND they will factor in a charge for the required labor even if you did it yourself. As of 1/1/13 tax rate in San Diego county is 8.00%, statewide rates were bumped 1/4%
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Rick
As you slide down the Banister of Life, may the splinters never be pointing the wrong way 
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