Here in Michigan we have a 6% use tax. 6% being the same percentage as our sales tax. If a Michigander buys any item that would be covered under sales tax online and the online retailer does NOT charge sales tax, we are expected to declare the value of these items on our Michigan Income Tax forms and pay the 6% on them. However, most people that I know don't actually pay their use tax it's kind of hard to enforce after all.
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