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.
I hope at least a few politicians read this site, because use taxes are a joke for the reasons I listed. If I didn’t know better, I’d think the tax code was designed to make everyone criminals. They don’t make it easy to comply even when one wants to do the right thing.