The state will resurrect a little-known tax on overseas purchases Oct. 1, months after being forced to suspend it and refund $110,000 to travelers who were taxed without warning, the State Board of Equalization said. The board won permission to collect the tax when Gov. George Deukmejian approved the state budget, which contains funding for enforcement efforts. The tax on jewelry, art, leather goods and other merchandise is expected to generate $6.3 million annually, board spokeswoman Delena Bratton said.