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<Sales Tax> Long but true

Recent threads of mail order parts, delivery charges, and (mostly) sales
tax required my response.  First mail order parts are a fine way to go
(and for me, almost the only way) for the educated consumer.  If you
know what you want, little can go wrong.  Even if it doesn't work out,
most parts are returnable - though a restocking fee may apply. 
Restocking fees are one way to keep overhead down and, thereby,
save you money.  Parts are commodities so the buying decision really
comes down to convenience and customer service - both highly
SUBJECTIVE things.  

Second, I have yet to see an openly ridiculous handling/shipping charge
and I've ordered from several of our frequent contributors as well as
numerous Roundel advertisers.  I will admit, however, that there are
many whom I have not tried and there's always a few bad apples in the
bunch.

Finally, SALES TAX ON MAIL ORDER ITEMS is the RESPONSIBILITY OF
THE CONSUMER (that's the purchaser) in most states if the vendor
(that's the seller) doesn't collect it.  I base this statement on my years of
experience in public accounting in several states and even more years
of mail ordering (I hate malls of any type).  Most states have a specified
form whereby the purchaser states the total (gross) value of all goods
purchased throughout the year on which no sales tax was paid.  That's
everything; from exhaust manifolds to T-shirts.  To complete the form,
simply apply the state's sales tax rate(s) (some have different rates for
different items) to the gross dollar amount(s).  These forms are usually
due with your state income tax form.  How fun.

So, in short, its the law (or tax code in my parlance) to pay sales tax on
ALL purchases - whether the seller collects the tax and remits it to the
state or not.  Taxes, my friends, are how the roads get paved and
schools get built.  Those with children appreciate the latter.  Those with
BMW's appreciate the former.  Of course there are wasteful government
programs but that is a much broader issue and not to be covered here.

Now, do I always accurately and timely file my state's sales tax return
when I file my income tax return.  I'll plead the fifth on that one but only
because I can't guaranty it.  Frankly, too many purchases to be sure so I
just guess.  Ethics start with the individual - that's you and me.

Jon Lewis, CPA