Fact - You were always responsible for reporting your out of state purchase and paying the sales tax yourself. Nobody ever did it though. Out of state retailers were typically not licensed to collect tax in all of the 50 states so the retailer could not collect and remit it. From a practical standpoint - no, there was no revenue officer chasing after you, but it was an act of tax evasion if you never reported and paid the tax yourself after the purchase.
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