Anymore, it doesn't take an audit to end up cross-wise with the revenuers on state use tax. When it comes to big-ticket items, and items delivered by interstate truck freight or by a dealer in a neighboring state, whether or not you keep the sales receipt won't matter. Excerpting from post #27:
"As for whether getting tagged is likely, as state budgets get tighter and out-of-state purchases become more common, tax authorities are getting much more aggressive. Big-ticket items like heavy equipment and machinery are high-profile targets. Keep in mind that shipping manifests, purchase orders and sales invoices don't enjoy any privilege of privacy. Dealers operating near state lines, and most interstate trucking companies (think shipments of equipment like tractor implements), frequently are requested to cooperate with state tax authorities by providing copies (or digital data) disclosing sales and deliveries to residents in the inquiring state. I know of a number of instances where folks have gotten large use tax bills two or three years after the fact for purchases they thought were "tax free"! So much for the trade off for the inconvenience, and perhaps risk, of buying a tractor from a remote dealer in another state."
