States are continuing to increase their efforts to collect Use Tax on items that individuals buy from out of state sellers. When an individual buys stuff on the internet or mail order and the seller is from another state Sales Taxes are often not paid by the buyer or collected by the Seller. For many years, despite the law in many states, people have considered it to be a discount. Enforcement still seems to be a problem for the states but they are getting more and more active because of the increase in on line purchasing. You might have noticed that for the last few years I and other Tax Preparers have been routinely asking abut out of state purchases. This is just something to keep in mind. Any perceived discount for out of state buying is really a bit of a risk. Here is what California Hs to say About it.