> Still, there was no sale.
Actually, this is *Use Tax*.
Same as Sales Tax (usually the same rate), but levied on 'used' products brought into the State, and most States (that have Sales Tax) have this also.
Realistically, they can only catch products that have to be 'declared' by being registered like vehicles, boats, planes.
As stated, thay charge the difference (if any) between the originally collected Sales Tax, and the Sales and Use tax rate in that State. Usually there is an exemption for commercial vehicles, and iif you have owned the item > some time.
For example, in CA if you've owned a boat > 90 days you're exempt from Use Tax. In FL its 6 months (and you cannot have bought it with the 'intention' of eventually bringing it to FL). Don't ask me how you prove/disprove that last bit - that's what keeps Tax Lawyers in business....