> They are still responsible for paying sales tax even when the business isn't collecting them (e.g. when I go to Portland and buy a MacBook Pro from the Apple

> They are still responsible for paying sales tax even when the business isn't collecting them (e.g. when I go to Portland and buy a MacBook Pro from the Apple store, I am supposed to myself pay sales tax to Washington state). That isn’t how sales tax works at all. Good luck going to apple and trying to buy a MacBook and telling them not to charge sales tax because you are going to pay it yourself. Paying sales tax as an individual to a state isn’t a real concept, businesses collect it because they have to by law the business is liable for the sales tax based on their receipts plus penalties, states don’t go after consumers. If businesses weren’t liable, then none of them would charge it/collect it/account for it/pay it to the state, because it’s extra work. They do it because they are liable for it. But please I’d love for you to share your proof/receipts that you have successfully bought a MacBook without apple charging you sales tax and your proof that you paid it directly to state.