From The Heartland Institute:

Andrew Moylan, executive director and senior fellow at the R Street Institute, says consumers and state governments often ignore online sales taxes.

“Technically, under current law, when an individual makes a purchase from a retailer online, they’re supposed to pay a use tax on that item,” Moylan said. “In practice, few people, if any, will do that, because people are simply unaware of their obligations. Most states do not go through the effort of enforcing it on a transaction-by-transaction basis. The last thing they want to do is go door-to-door bugging people about every purchase they make on Amazon or Ebay.”

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