When sales tax is not charged by the seller on a taxable item or service, the consumer is required by law to report and remit use tax to the Department of Revenue. Purchases made over the Internet, through toll-free numbers, from mail-order catalogs and from out-of-state locations are examples of purchases subject to use tax when sales tax is not paid. The tax rate is the same as the sales tax, 6 percent state, plus 1 percent local tax for items purchased in, delivered to or used in Allegheny County or 2 percent local tax in Philadelphia.
Yeah, ditto New York. I'm required, for example, to report my Indian reservation cigarette and gasoline purchases, too. And I do, of course -- every cent!
I just like the, um, scenery on the Res. Yeah, that's it.