[QUOTE] Bzzzzt! Really Wrong Answer!!! If they, (the vendor), has no physical presence in your state and the order is via the internet, NO TAX OF ANY KIND CAN BE COLLECTED. So called "use tax" tactics DO NOT APPLY to internet sales. (One of the very few good things our conggress critters accomplished) JT[/QUOTE] When you file your state income tax this year, look for an entry about this. You will be asked to declare the amount of your untaxed out-of-state purchases; this will absolutely include any purchases made over the intarweb. If you lie, you are committing the crime of tax fraud. The chances of being caught are small, but only because the various states aren't pursuing this avenue currently, not because the records are hard to get. If you don't want to wait until you file your taxes, ask a tax preparer; they should be popping up like jack rabbits in the next several weeks. RFT!!! Dave Kelsen