[quickthrowman]

You are correct, virtually every state has a law that says “If you buy something in another state and pay less sales tax than we charge, you owe us the sales tax we would’ve charged you.”

It’s called a ‘use tax’. In practice, nobody pays (personal) use tax, myself included.

Washington has a use tax: https://dor.wa.gov/taxes-rates/use-tax

California has a use tax: https://cdtfa.ca.gov/taxes-and-fees/use-tax/

Idaho has a use tax: https://tax.idaho.gov/taxes/sales-use/use-tax/online-guide/

So, all of those people going to Oregon to shop without sales tax and not paying use tax were technically breaking the law, not using a loophole. I’m not judging them, I don’t pay use tax either :)

[toast0]

Washington at least will refund sales tax paid for goods purchased in Washington for use exclusively outside of Washington if purchased by residents of US states and CA provinces with low sales taxes, if the forms are followed.

I understand it used to be possible to show ID in store and have sales tax not be applied, but now you need to submit receipts and etc.