I think that the use tax also applies if you physically buy something in another state and bring it back to your home state. So if you drive to an neighboring state and buy something, even though you pay that state's sales tax, you are supposed to pay your home state's use tax as well.
A few years ago, Massachusetts tried to make New Hampshire stores collect Massachusetts sales tax if they made a sale to a Massachusetts resident. Many people from Massachusetts travel up to New Hampshire to shop to avoid the sales tax. That attempt got shot down in a hurry.





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