Thank you for Apologizing And as for the link;
Well I could give me a few minutes.
(I have a degree in accounting and worked for the IRS in collections (Really bad job that I quit after 6 months or so) for a while back in the 80's while going to Queens College on the GI Bill.)
Links found
http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/su4.pdf
page 4 of above;
"Use Tax
A use tax liability may be incurred when taxable goods or services are purchased for use in New Jersey but sales tax was not collected, or was collected at a rate less than the New Jersey sales tax rate. In these instances the purchaser is liable for payment of use tax at the New Jersey sales tax rate. Thus, when taxable items are purchased from Internet retailers or mail-order catalog com- panies that do not collect New Jersey sales tax, the purchaser is required to remit the use tax di- rectly to the State of New Jersey.
Example: Frank Smith, a New Jersey resi- dent, ordered a $3,000 pool table over the Internet from a company based in another state. The company sent the pool table to Mr. Smithís home in New Jersey and did not charge him any sales tax. It is Mr. Smithís responsibility to remit use tax, in the amount of $210 ($3,000 ! 7%), directly to the State of New Jersey.
For more information about use tax, see publica- tion ANJ-7, Use Tax in New Jersey.
"
here is another pdf to read
http://www.state.nj.us/treasury/taxation/pdf/pubs/sales/anj7.pdf
BTW many other states have laws like this New York Has one.
I remember a few years ago a story out of Trenton NJ the state sent 8 cars with 2 sales tax agents to a large mall in Delaware on black friday. They copied down about 2800 nj car plates in the parking lot then sent each NJ car owner the documents from above along with a sales tax form for out of state purchases!
personally I think like the guy from spain said a few posts back there is no free lunch. you pay one way or the other.
