(b) For purposes of this section, a “qualifying purchaser” is a person that voluntarily files an individual use tax return for tangible personal property that is purchased from a retailer outside of this state for storage, use, or other consumption in this state, and that meets all of the following conditions:

1. (1) The purchaser resides or is located within this state and has not previously done any of the following:

   1. (A) Registered with the department.
   2. (B) Filed an individual use tax return with the department.
   3. (C) Reported an amount on their individual California income tax return.
2. (2) The purchaser is not engaged in business in this state as a retailer, as defined in Section 6015.
3. (3) The purchaser has not been contacted by the department regarding failure to report the use tax imposed by Section 6202.
4. (4) The department has made a determination that the purchaser’s failure to file an individual use tax return or to otherwise report or pay the use tax imposed by Section 6202 was due to reasonable cause and was not caused by reason of negligence, intentional disregard of the law, or by an intent to evade the taxes imposed by this part.