Do you have to pay taxes on internet purchases?
However, if the seller doesn’t have to be lisc for sales tax in that State, it doesn’t mean the item isn’t taxable. Just he can’t collect the tax. It becomes the obligation of the buyer, under the Use Tax part of “sales and use tax laws”, to pay the tax to the State. Most states make a line on their income tax returns for people to do so, and if your a business buying from non liscenced out of state vendors, you should already know the places to record this (and/or exempt documentation), all of which are audited regularly.