[nkurz]

They are always paying the sales tax, just most times they pass that cost along to the consumer.

While you are technically correct that this is how "sales tax" works, it's worth keeping in mind that in most states "sales tax" is mirrored by "use tax", and that these two "mutually exclusively" apply to the same purchases.

That is, if the seller is subject to the laws of a state they are generally required to obtain a "seller's permit" and to pay the sales tax, and are liable if this tax is not paid. But if a resident of that state purchases from someone who is not under that jurisdiction, the buyer then legally required to pay the same amount as a "use tax", and assumes the same liability. For California, see Question 1 here on "What is the difference between sales tax and use tax?": https://www.boe.ca.gov/sutax/faqtaxrate.htm#1

Which leads me to ask: for those of you in this thread saying "sales tax is not a buying tax", are you aware of the existence of this "use tax" and making a subtle semantic point that accidentally encourages illegal behavior, or are you unaware that of the interplay between the two? If previously unaware (and assuming you've ever purchased an item in a situation where sales tax was not charged), are you likely to change your behavior and self-report, or do plan to knowingly continue to engage in tax fraud?

(For the record, I do not self-report, although I do feel guilt about it.)

[ChuckMcM]

Yes, the first attempt by the states to get around the lack of interstate taxes, the imposition of a mirror tax on the party that was inside the state.