Illinois just added a new line to its income tax form in which it is implied "ok, you bought stuff online and didn't keep track of it because you never wanted to pay this stupid tax anyway. So here, just look up your base income on this five-line table and that's what we'll call your use tax for the year."
To my knowledge, California already does this, as well as a few other states. This leads me to believe that the ongoing battle over Internet sales tax may have found a compromise at this point in flat-fee use taxes.
I actually managed to do my taxes early this year, but I think I remember Michigan giving the option of stating how much you owe, or if you're not sure paying $50. I'm sure a lot of people just put in $0 for how much they owe. I figured it was worth $50 to get rid of the 1 in a million chance that lying came back to bite me in the ass.
To my knowledge, California already does this, as well as a few other states. This leads me to believe that the ongoing battle over Internet sales tax may have found a compromise at this point in flat-fee use taxes.