Yep. The thieving tax collectors can bite me.
I'm not going to start making my bricks without straw because some left wing losers "choose" not to work to pay their own bills.
(We need an anti-Tax Moses to deliver us from government bondage).
As far as retaining proof (receipts), that is your burden in the states where this applies. The fact that practically nobody sends anything in on this line is where the futility in collecting this lies. They can't audit everyone and the burden of proof of tax due is on the state, not you. The good thing is, with most statute of limitation laws, if you file the return, even incorrectly, they can only go back so far (excepting fraud or other understating income issues).
I don't mind the sales/use tax. What I hate is the property tax. Ultimately, lowering the cost of government and the burden on taxpayers should be the goal, not looking for new sources of revenue. But if you have existing laws in place, they should be applied evenly.
Your analogy is almost right but Sears is a bad example. If your state had a sales/use tax and Sears had a physical presence in your state, Sears would be required to collect sales tax from you on your purchase via the net. Whether you pick it up at the local store or it gets shipped to you. However, if you buy something from someone, get it shipped to you and they have no physical presence, they are not required to collect sales tax and you, technically are required to pay it. Like I said, good luck collecting. There are far too many people to look at.
Personally, I see nothing wrong with paying sales tax on something I bought on line. It's no different than buying at the store and paying the sales tax there. The principal is the same. It's the transaction.
Again, the point should be to reduce government cost and burden. Not to go after some poor shmuck who owes 73 dollars in sales tax for internet/catalog purchases.
Neither. Sears already paid the tax to the State. If anything, Sears would come after you to recoup the loss they incurred when they forgot to charge it up front. If they were to wait until end of year, they'd be SOL.