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> Buying by mail order does not absolve the buyer from his obligation to pay > state and local sales tax on any such goods purchased. A few years ago an > attempt was made to require mail-order vendors to charge the appropriate > state and local taxes and remit to the states. The compromise that was > finally passed required any vendor with some kind of business presence in a > state to collect and remit state and local sales tax. Vendors without such a > presence are not required to collect sales tax, although the buyer is still > required to pay it. Can you cite a ruling? Last I knew, the U.S. Constitution gave Congress the sole power to regulate (and tax) interstate commerce. Keith