Most People Are Supposed To Pay This Tax. Almost Nobody Actually Pays It. : Planet Money : NPR

It’s called a use tax. As far as I can tell, accountants and tax lawyers are some of the only people who pay it.

http://www.npr.org/blogs/money/2013/04/16/177384487/most-people-are-supposed-to-pay-this-tax?ft=1&f=93559255