>It's not just Canada.  The state of Michigan insists you pay "use tax" on
>items brought in from out of state sources.  The "use tax" is
>conveniently equal to the Michigan sales tax.

In keeping with the idea of educating the masses:

Utah requires that one keep track of all out of state purchases, as well
as internet and mail order, and on the state income tax form is a place to
total up all those purchases and pay Utah sales tax on them. It is also
referred to as a use tax.

If you go to a state that has no sales tax, and buy dinner and go to a
movie, they require you to declare that on your income tax. It is not
really enforced, as there is no way to track it, but the fact that it is
even there is a bit disconcerting.

It even applies across county lines with different tax rates. Its pretty
ugly.

I guess that means if you buy a Vanagon in a state with a lower sales tax
rate than Utah, you have to make up the difference. (required vanagon
content)

John