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<p>[QUOTE=&quot;fatima, post: 1269952, member: 22143&quot;]State sales and use taxes have nothing to do with IRS and US treasury case law.&nbsp; State taxes are codified in well.... state law., not by the federal government.&nbsp; Furthermore state laws vary by all 50 states.&nbsp; There is no way to make a blanket statement on state use taxes.&nbsp;&nbsp; The Federal government does not collect sales tax.&nbsp; &nbsp; </p><p><br /></p><p>Whether a party is liable or not for a use tax on a purchase made in another state is highly dependant upon the circumstances and what the state defines as those circumstances.&nbsp;&nbsp; I believe there are also several court challenges that raise constitutionally issues with these laws.&nbsp; You mentioned NC in your post and it had a similar tax, the intangibles tax, tossed out a number of years ago.&nbsp; The state had to pay back those taxes to those who actually paid it.[/QUOTE]</p><p><br /></p>

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