I live in TN. We have a use law as most states do. If I buy something online I’m technically required to fill out a form and mail the sales tax to the state.
The state has no way of tracking individual purchases but they will audit businesses.
Where I work we pay thousands in use tax each month on out of state purchases.
I recall around 2006 that North Carolina cooperated with TN tax authorities to get the names/addresses of those who bought furniture at the factories there. The TN residents were just a little surprised when they received a tax bill.