Mike,

I don't know about NY, but in NJ it's not technically a Sales Tax.

It's a Sales & Use Tax. You are required to pay the 6% tax on any item you purchased or used in NJ. You are credited with any tax you paid elsewhere.

You are required to report voluntarrily on your NJ Income Tax return the amount of taxes that you did not pay elsewhere, such as for items you purchased online, mail, etc and paid no sales tax or less than 6% tax on.

There is actually a state agency that has reciprocity agreements with the neiborhing state (PA,NY,DE, etc) that check the sales records of retailers for items that werr delivered in NJ and determine if tax was collected and sent on to NJ.

They then send you a letter telling you you have three choices- pay now, appeal and lose and pay later with additional penalties or don't pay and it will be taken out of your NJ Income Tax refund or other payment from the state.

Your government working for you .

Dennis