About 5 years ago, I received a form along with my Illinois income tax form that came in the mail. They asked me to list all liquor and tobacco purchases made in another state. I threw away the form and never heard another word about it, nor did they send me that form any more.
At the time, I was a smoker and did purchase all my cigarettes in Missouri, where they were much cheaper and it was convenient for me as I made several trips per year to Missouri anyway.
I bought several cartons at a time but from the day I got that form from the state, I always paid cash for my Missouri cigarettes.
Another point I might add was that the retailer where I bought my cigarettes in Missouri had a sign on the counter that stated, “limit 3 cartons per purchase”. I asked about it and the clerk told me that they were required to put up that sign but indeed he would sell me as many as I wanted to buy.
Some may say, “tax evasion”, I prefer to call it, “tax avoidance”.
Many states only send forms to registered individuals/businesses. On the same form or possibly an accompanying form is the Use Tax accrual ability.
Most states I’ve dealt with treat the paying of Use Tax as voluntary by their citizens. Though in times of budget shortfalls, new tactics may be used by the state tax authorities.