Earlier quoted context omitted.
Shouldn't you technically be paying a use tax if you buy stuff in NH but use it in Boston? I thought that was also the logic behind requiring online stores to charge tax. http://www.mass.gov/dor/individuals/taxpayer-help-and-resour... > Example: You purchase furniture for your Massachusetts business or residence from an out-of-state firm and pay no Massachusetts sales tax. You are required to pay the 6.25 percent Mas…
According to the use tax definition in that link, the vendor has to actually deliver the item to the resident within the state boundaries: "Sells to Massachusetts residents or businesses and delivers, repairs or installs goods or telecommunications services within the Commonwealth." Without that stipulation, essentially anything you buy anywhere outside the state for which you didn't pay sales tax, then carried back…
Well I'm no lawyer, but I think the difference is that tariffs apply regardless of the tax you paid overseas, whereas use tax only makes up the difference, if it was originally in your favor (if you pay 8.75% sales tax on an item in San Francisco, Massachusetts won't refund you the 2.75% difference when you bring it back, but they won't charge you extra tax either.)