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This is one thing I hated when I was living in SC--the "Use Tax" that I was expected to keep track of myself for internet purchases. The first year it appeared, I had no idea it was coming and was completely stymied as to how they expected people to know what to pay. Sure, I have a general idea of how many purchases I've made during the year, but some of those were on sites that had physical locations in the state, so they had already collected tax. What about eBay? It's just an online garage sale, right? But some of those sellers are professionals. I probably paid them more or less what I owed them, I just figured I'd give them five bucks which would cover the tax for $100 worth of purchases during the year, but really, who knows?
By JB