Many businesses use multi-state marketing strategies to increase sales.
While such strategies can be profitable for businesses, they can contribute to lost tax revenue for states. This exchange of information helps ensure transactions are taxed fairly across state boundaries. States that impose a sales tax also tax the use of items brought into the state untaxed. Untaxed items are taxed at the sales tax rate. While the seller is responsible for collecting and remitting sales tax, the customer or consumer is responsible for paying the use tax.