Yes it has always been the responsibility of the buyer to pay the use tax, but since states didn't want or couldn't get there citizens ( who get to vote for their representatives ) they shifted the burden and cost of doing so to out of state companies when they got the Supremes to overturn Quill. By the way now that they are at the trough they are trying to get these companies for business taxes, escheat and anything else they can think of. It's truly the dream of politicians, sucking money from people who can't vote for them. One guess as to how this plays out.