[palmer]

have your receipts ready if you are ever questioned by state authorities

The retailer will have a receipt from Vinny in L.A. saying he paid NRST or he didn't. The VA authorities will have to talk to the CA authorities to verify the receipt. If there was tax, Vinny could remit tax paid by some other buyer and claim it was paid by the VA buyer. If there was no tax, the chain goes even further.

On the other hand I can see how demanding receipts could uncover some smuggling.

[ancient_geezer]

So? seems to be the state's problem with dealing with sellers, not you as the final purchaser.

Only the seller is liable for remitting the tax, and held accountable as to the goods he sells.

There in lay the disincentive to cheat. The seller takes all the risks of selling at a tax free price to you. He doesn't know when it is worth your effort to turn him in for not remitting sales tax from your purchase of goods from him.

[dread78645]

On the other hand I can see how demanding receipts could uncover some smuggling.

Yep. That terrified the pi$$ out of me the last time I smugled hamburger, rice, and salsa from H.E.B.