Originally Posted by View Range
I've had duty collected by UPS and Federal Express on equipment from Europe. I've never had duty collected on EMS packages. While there is no VAT, there is state sales tax, in some states, which by law is supposed to be reported by the buyer and paid on the state income tax return each year. The same is true on state-to-state purchases. There is really no way to enforce payment of the state sales tax.
I've never had tariffs collected by shippers on items purchased in either Europe or Asia, but then again I'm not wealthy enough to buy anything expensive enough to have an import duty. Likewise, I've never brought back enough from an international trip to require paying import duties upon re-entry to the US.
Sales taxes are a different matter in the US. All but five US states have sales taxes, and those sales taxes are collected by the vendor. They don't have to be reported on the buyer's state income tax forms, or at least not any that I've filled out, but then I've only lived in three states, Oregon, California, and Florida.
The US constitution prevents states from taxing purchases from across state lines. The only exception to that is that states can collect income tax on purchases where the seller has stores or offices on both the selling state and the buyer's home state, in which case the seller collects the sales tax and forwards it through their office in the buyer's state to the buyer's state's revenue office. Also, since I live in Oregon, I can file with the state of Washington for a card that allows me to not
pay sales tax in Washington. My dad had that card, and my uncle (who lived across the Columbia River from Portland in Washington) was deeply envious.