GaryG,
</font><font color="blue" class="small">( Do they try to collect sales tax on mail order purchases? )</font>
Trust me, I have NO experience in this area and will deny that I ever purchased anything out of state to avoid paying tax. /forums/images/graemlins/crazy.gif
O.K....revenooer's gone? I believe most people in any state that has such a law make purchases in other states without submitting the "use tax" to their home state. However, the law does seem to be quite clear that it is, in fact, due if not paid in the state in which it was purchased.
Automobiles are a no-brainer...they nail you for those without even working for it when you register it. A tractor could be a different issue. I believe banks are required to report transactions over $10,000, loans require filing in the state where the owner lives, insurance forms just might generate some interest too! Then, heaven forbid, the tractor is involved in an accident and during the investigation of who rightfully owns the piece of equipment, it will become obvious that the tax wasn't paid.
In this day and age, with all the electronic "snooping" that can be done with just a couple of keystrokes, one is taking a gamble that they won't get caught. IF you're the gambling type, then more power to you. (My limited exposure to the Mass D.O.R. was not pleasant...and the error was THEIRS, not mine. But trying to correct it was a nightmare.)
Personally, I decided to support my local dealer, and that included paying the taxes due to the great Commonwealth of Taxachusetts. The shipping charges (from a well-known internet dealer) would have been about 60% of the tax. I figured the more "secure" route was to stay local. I did use those distant dealers to negotiate a better price. However, if I had to pay shipping AND Mass. tax, my local dealer offered me a better price.
I'm not a lawyer or accountant or CPA, just a lowly Electrical Engineer, so this is way out of my specialty. I don't have deep enough pockets to try to fight any of these issues, so I just try to follow the rules as best I can. Pretty boring, I know. /forums/images/graemlins/crazy.gif
My $0.02. (I hope I don't have to pay my "use tax" on that too! /forums/images/graemlins/grin.gif Actually, I guess you will, if you "use" my advice. Make your checks payable to Mass D.O.R. mail to: P.O. Box..... /forums/images/graemlins/grin.gif)
~Rick