lexipixel - 7:55 pm on Jun 10, 2011 (gmt 0)

In the Commonwealth of Massachusetts, (one of the 50 United States of America), the laws regarding paying tax for the privilege of buying or selling stuff in-state or out-of-state are defined in the State Tax Code as a "Sales and/or Use Tax".

The general concept is the State wants the tax whether you buy it in MA, (a "sales tax"), or if you purchase it in another state and use it in MA, (the "use" side of the tax).

To complicate it more, New Hampshire, (another of the 50 United States), which lies just north of the MA state border does not tax many items, and charges different taxes on others, (cigarettes and booze have only Federal tax in NH, but have high State imposed "sin taxes" in MA). Clothing and groceries are not taxed in MA, but "ready to eat prepared foods" (e.g.- a sandwich made in a convenience store do).

I won't go on, as the complexities of interstate / internet taxation in the US is enough to keep 100 Senators and 435 State Representative busy for a whole election cycle.