JohnSwanda wrote:
I don't know about NY, I live in California. Here the sales tax for items bought in other states is called "use tax", and you are required by law to pay it. Very few people do pay it, and enforcement is basically nonexistent. But as a business owner with a sales tax account, if I were ever to be audited, they would check for out of state purchases, so I pay it.
I do not think there is a state with a sales tax where the tax is anything but a tax on the purchaser. Vendors are required to collect it and turn it in to the state but the tax is paid by the purchaser, either at the time of sale or later through another collection method usually linked to an income tax form.