Use Tax

Charles Krupa AP Motorists, many with Massachusetts license plates, drive along the dense retail strip of the Daniel Webster Highway in Nashua, N.H., on Tuesday. A sales tax case Massachusetts is pursuing against a lone tire vendor could evolve into a much broader issue

Check out South Coast Today By GLEN JOHNSON Associated Press February 04, 09 

BOSTON — A sales tax case between Massachusetts and a lone tire vendor could evolve into a much broader issue, experts say, forcing Bay State residents to pay their state's tax on everything they buy in tax-free New Hampshire and allowing higher-tax states like Connecticut and Rhode Island to come here looking to recover their own money.

Go below the fold for an easy to read description of the Mass law regulating the "use Tax" and find links to the Mass Department of Revenue. For the easy to read summary thank  Peter Porcupine.