Quote Originally Posted by neuroanatomist
Actually, in MA all that's required is declaring the amount spent on out-of-state purchases intended for use in the state on a line of the state return, and paying the appropriate tax with the return (which I do, so count me in that 1%).

Ah, that would be nice. My state (WA) is a lot more draconian. Not only do you have to send it in every month, but if the use tax due is over a certain amount ($500 or something -- not that much), you can't even wait for the monthly return -- you have to send payment within 15 days or face penalties and interest.


What's really funny is when the cost of bookkeeping is higher than the tax itself. We have a lot of taxes like that in our state, use tax is just one of dozens. Maybe the lawmakers are trying to boost the economy through accounting jobs. []