It's called use tax when buying out of state & not taxed.
Sorry it does not hep even if you don't know how to pay - it's up to the resident to find the state tax office.
It's not easy for your own state to catch you but it can happen.
It happened to me some 15 years ago (cash purchase of a tractor from a JD dealer) and I suppose I was lucky since there was no fine or penalty, just a semi-friendly reminder letter from my own state!
I'm late to this thread, but I'll add what I know.
Times have changed. In this digital age, it is surprisingly easy for state revenuers to identify and track out-of-state purchases of big-ticket items, and to identify non-compliance with use tax requirements. In fact, with budgeting squeezes, there is
more incentive, not less, to target high value purchases like tractors, equipment, and even spendy tractor implements. Interstate shipping companies, manufacturers and established equipment dealers who routinely do business across state lines can and do share sales and shipping manifest information with state tax authorities in neighboring and destination states. This, being much less disruptive than trying to deal with requests to audit their sales and shipping records.
Also, even neighboring states themselves have a common interest in cooperating with each other to reduce non-compliance with their respective use-tax laws.
The last time I checked, virtually
every state in the U.S. that has a sales tax also has a use tax on out-of-state purchases of goods. The use tax is almost always equal to the rate of sales tax, reduced in each case by a credit of any sales tax
actually paid to the state where the goods were purchased. The resident taxpayer is expected, and legally required, to declare the out-of-state purchase at the time that he/she files his/her annual state income tax return. That's why the popular tax-preparation software programs all have a question asking about out-of-state purchases of goods as you work your way through the program.