State Sales Tax

You are obligated to pay sales tax on all taxable items to the state
where you reside.

If the merchant has a facility in your state, they are obligated to
collect the tax and forward it to the state.

If the merchant does not have a presence in your state, they are still
obligated to collect the sales tax and forward it to your state.

Unless your state pursues out of state merchants to collect their
sales tax due them, most merchants either ignore or refuse to collect
sales tax on out of state sales.

Doesn't release the merchant from their responsibility, but usually
not worth the time to pursue collection for small amounts.

Some states such as New York and California aggressively pursue
collecting sales tax due them on out of state purchases.

States are beginning to work with each other to close the out of state
sales tax loop holes.

Computers make it a rather straight forward task.

Bottom line..............................................

The buyer is responsible for paying sales taxes to the state where
they live, regardless of where the item was purchased.

Lew