Legally, others still must pay the $40. It's just that they get to pay it at the end of the year as part of their the "USE TAX" line item in their state ta

Legally, others still must pay the $40. It's just that they get to pay it at the end of the year as part of their the "USE TAX" line item in their state taxes. They don't avoid the expense: they are deferring (er, perhaps, ignoring? the law).