According to the use tax definition in that link, the vendor has to actually deliver the item to the resident within the state boundaries: "Sells to Massachuse

According to the use tax definition in that link, the vendor has to actually deliver the item to the resident within the state boundaries: "Sells to Massachusetts residents or businesses and delivers, repairs or installs goods or telecommunications services within the Commonwealth." Without that stipulation, essentially anything you buy anywhere outside the state for which you didn't pay sales tax, then carried back into the state, is subject to a "use tax". This seems both unreasonable and unenforceable. Suppose while on a trip you buy a souvenir at a gift shop in NH, or Alaska, or Delaware, or Oregon, where there is no sales tax. Does this law actually require that you are to pay tax on it when you bring it over the border? That sounds like a tariff or customs duty, a power which the Constitution specifically assigns to only the Federal government. Also, given that the price of the item includes baked-in compensatory taxation such as higher property taxes or income taxes, effectively you would be double-taxed. New Hampshire, for example, has much higher property taxes than does Massachusetts. They have to get their revenue somewhere.