By law, in states that have sales tax, or at least in Minnesota, residents 
are required to claim their untaxed out-of-state mail order purchases (or 
for off-the-books local person-to-person transactions for used stuff) and 
pay sales/use tax on them. As far as I know, there is little/no enforcement 
on this for ordinary citizens who don't have a retail sales tax exemption.
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