[loumf]

It is an open secret that compliance in the US with use taxes is nearly zero.

Yes, but at least in MA, they pay when they get audited. Small companies may not be complying without audits, but anyone big enough to use invoice processing software is probably complying -- or at least, is actively ignoring prompts from their software to comply -- which controller/accountants/CPAs don't usually like to do.

[mikemac]

Paying a use tax is often overlooked, especially when a significant amount of hardware purchases are made through Amazon which does not charge sales tax in MA (yet). If you are a controller, it is relatively easy to keep track of these purchases throughout the quarter and pay 4 times per year.

You should generally file some amount each quarter (even zero), if only to keep the MA DOR off your back.