That was the case before and is still the case, just most of the time they ignore it. It is really looked at when a state borders another one with no sales tax

That was the case before and is still the case, just most of the time they ignore it. It is really looked at when a state borders another one with no sales tax. Some time back that was also the case with online sales. That you paid the tax of the state where you bought if it if that state had a tax nexus there - otherwise you didn't pay sales tax and were expected to self report the use tax. Except no one did. So sales tax was required to be collected by online sellers always. https://www.cnbc.com/2018/06/21/heres-what-that-supreme-court-sales-tax-decision-means-for-you.html https://www.cnbc.com/2018/06/21/heres-what-that-supreme-cour... As to the use tax - when I bought clothes at Mall of America in MN (2010ish) and lived in northern Wisconsin I'd remember to add that to the tax reporting.