Use Tax?

MD is the worse.

I once got a bill from them for income taxes, for over 25K (maybe 5 - 8 years ago). That value supposedly included penalty (late payment) and interest. Seems I spent one week working there a few years earlier, during which time my company (correctly) allocated state income taxes to them (but I never filed income taxes in the state at years end). They incorrectly assumed a salary based on the one week I was there, and assessed a bill accordingly a few years later.

As it turned out, we were in the middle of having our taxes prepared just then for the current year, so we had our accountant sort this out. She informed me there was bad news and good news. The bad news was I did owe them back payment. The good news was it amounted to less than $2.

Sorry for the sidetrack, but I think the story tells a lot about the Social Republic of Maryland.

It seems like all the stories about Use Tax are related to international imports where US Customs notifies the individual state. Has anyone been assessed Use Tax recently on a state-to-state transaction where the seller did not collect sales tax?