Oh my.
Cigarette taxes are a big deal. I am surprised the gov’t would go to this extreme however. I think the requirement to collect is on the vendor and she will be able to contest this.
Imagine in twenty years....when we have birdfood taxes, dogfood taxes, wiper fluid taxes...and you start buying via internet sources from two states over...and this letter comes saying you owe $2200 for avoiding the state taxes.
The great part of this story is that the lady could have gotten in her car and drove to the Indian reservation involved and just bought them in person...in cash....and avoid any ID possibility.
That is, so long as the state law allows it. I can imagine states protectiing people's primary residence from such an action, just as bankruptcy law often protects your residence.
You are incorrect, sir. Each state that has a sales tax has what they call a "use tax" requiring the buyer to self-report items bought out of state. It is a substitute sales tax that some deep pockets lawyer should contest.
Why should a company be forced to collect taxes from someone else to give the government?
She needs to check into the state law regarding perfection of liens. In most states the state tax commissioner creates the debt by sending bills. When the bill is not satisfied and becomes a debt the tax commissioner sends a precipe to the clerk of courts in the jurisdiction of where the property is located. The clerk of courts then creates the lien. Problem for the state is that the lien is not perfected.
The state tax commissioners actions are a quasi judicial forum. In most states for a lien to be perfected it must be adjudicated by a trial of general jurisdiciton. The reason states do not want to perfect the lien properly is because it would take forever for them to take every tax case to trial in order to lien property. If you let them screw you no one knows any better.
You can force the state to go to court and even a jury trial. However this woman may be too far in the process for her to file in court contesting the lien.
I know this true because I did it in Ohio. In fact I shorted $100 on my state income tax one year just so I could test what I had learned. It took about 3 years for the state tax commissioner to create the precipe to get the lein. Acting as Pro Se I first had to go through an administrative hearing so I could appeal to demand a real trial. The day of the trial the attorney hired by the state negotiated/begged me to end it. They definitely did not want to go to trial for some reason. I didnt ave to pay.
Don't hold your breath, the vendor is only obligated to collect their own state's sales taxes. a number of years ago the state of Michigan came after me for about $1,200.00 for internet tobbacco sales. I fought it up to the last day then sent them the check. 4 days later, before they had a chance to record my payment, they sent me a penalty bill for twice the amount owed. Ultimately I didn't have to pay the penalty.
Wherever she purchased the tobacco products from, she probably paid their applicable state taxes which doesn't preclude her from paying her own state's......
The sad part about it is that the tobacco site went out of business due to all their customers getting chased down by their respective states.....