chesley: “Well, I pay my taxes, too.”
Then we seem to agree. I don’t like the use tax. It’s ridiculous to expect people to keep receipts for all out-of-state purchases and submit payment. The vast majority don’t comply, and so it makes those who pay seem like fools. Nevertheless, I feel compelled to obey even bad laws so long as they don’t violate my faith. I try to do the right thing even when no one is watching, but lawmakers are foolish if they think that’s a good basis for ensuring compliance with any law. Most people, in other words, will simply ignore it.
BTW, use taxes aren’t primarily directed toward individuals. They’re typically written for businesses that buy out-of-state merchandise for business use. Since businesses keep detailed records of their purchases, it’s easier to enforce their compliance.
My state had a Use Tax amnesty going back some years. I went back through my records and submitted my best estimation for the years I could. Some things my wife and I got for others and helped reduce the bill.
We've been submitting our best knowledge of the use tax each year since. It's the right thing to do if I chose to live in such a state.
For my job, I can't take a chance of something looking the least bit illegal coming out of the woodwork at some random future time.