That part of the tax returns is a joke, if I buy something out of state(including internet) I am supposed to report it and pay sales tax on it. I contacted the state tax people on this once. I was buying a lot of things in NY (couldn't get what I wanted in VA), and taking them down to VA. I asked the tax people if I would only have to pay the lower %age of the VA tax instead of the higher NY tax. Of course not, pay the higher amount.