Use tax is truly a thorn in my side. While it is actually a regressive tax, it really ends up being another business tax. It's based on the honor system of reporting the purchases you have made either online, out of state, or locally and not taxes and, let's be honest, how man people report those purchases just to have the priviledge of sending a few more dollars off the our state governments. Businesses usually report, some at least, just to keep the spotlight off of us and triggering an audit. When was the last time you voluntarily reported an ebay purchase or a tag sale purchase. Shame on you if you can remember doing it.