for several years on their Income Tax forms where you enumerate untaxed out of state purchases (such as mail order and magazine subscriptions, book club purchases, mail order sporting goods, etc.).
They rely on the filer's INTEGRITY.
If you have none declare none.
New this year here in Calif. and NY, but 20 states now have a line on their income tax form demanding you declare and pay sales tax retroactively on 2003 online purchases that weren't taxed by the merchant at the time of sale.
Anyone falling for this? The law is on the side of the tax collectors, but I can't imagine . . .
Brian Cooley
Editor at Large, CNET

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