My favorite is the “Use Tax”. The state just sends you a form requiring you to disclose any product of service for which you paid no sales tax for that calendar year. So if you purchased that new tablet PC through some online retailer, guess what?
Betcha they get LOTS of compliance on that one. /NOT
I'll guess! I still leave the form blank like a do every year regardless of what I purchased online, just like I've been doing consequence free for the last decade.
Indiana has that asinine tax...buy something on the internet, pay no sales tax. However, on your annual state tax form, you are to declare those purchases and pay the 7% state sales tax....the revenues are so large that they probably had to set up a separate bank account just to handle the overflow......or not