Interesting. I wasn't aware that there was a legal requirement to report out-of-state purchases for the tax purposes. I know I've never done it. I'd love to see a show of hands of anyone that has. If it's true, I doubt if most people are aware of it (although, when thinking about it, it makes sense). I used to live in the Philly 'burbs near Delaware (which has no state sales tax) and it was common practice to purchase nearly all big-ticket items in Delaware. I don't think anyone thought of it as any kind of criminal activity, but on reflection, I guess it was if you didn't report it (and I'm not aware of anyone that did). In fact, Delaware stores encouraged out-of-state shoppers by advertising their tax-free status. The other tax-free haven was the PX on most military bases, which we all took advantage of. Should that also have been reported? All very interesting. Are the laws vague or are they clear and we are just choosing to ignore them?

chas