Here in the Socialist Republic of Wisconsin we are required to pay a "use tax" on goods purchased through mail order or internet sales if we don't pay tax on the transaction at purchase time unless it was a transaction for goods or services that would normally be tax exempt if completed in Wisconsin. I am not required to pay the use tax if I buy it in another state, pay any taxes they levy on the transaction, take delivery and transport or arrange for transport back to Wisconsin. If I buy truck parts through E-Bay and have them shipped to me and take delivery of the parts in Wisconsin I owe use tax. But if I buy a garden tractor through E-Bay, say from a dealer in Michigan, drive to Michigan to pick it up and pay Michigan sales at purchase I do not owe any use tax. This is something that needs to be fixed as in so many states the sales tax varies from county to county and even within the county if the state allows local option taxes to governments other than county. Also other differences in sales tax codes from state to state aren't fair and too complex to enforce. Florida used to have a law requiring before you operate any motor vehicle on public roads on other than a dealer tag sales tax must be paid. Technically I shouldn't of been able to drive my Mustang on Florida roads, I was a GI, a legal resident of Michigan and purchased it from my father so it was a Michigan exempt sale (between relatives), it had a Michigan tag. Also technically when I knew I was going to be discharged and switched the tag to Florida I should of been required to pay sales tax. I would of had the same potential legal problems had I bought the car tax free while posted overseas and shipped it home. A similar problem occurred when I sold a new Mercury Sable for export, the exporter couldn't drive it to port unless he paid tax, we could deliver it to port for him on a dealer tag, but he'd forfeit any rebate and our franchise agreement with Ford Motor didn't allow us to sell new cars for export. We charged him sales tax and he applied to the state to get it back and we did a Sgt. Schultz on the export (we know nothing, nothing I tell you!)
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Today's Featured Article - History of the Nuffield Tractor - by Anthony West. The Nuffield tractor story started in early 1945. The British government still reeling from the effects of the war on the economy, approached the Nuffield organization to see if they would design and build an "ALL NEW" British built wheeled tractor, suitable for both British and world farming.
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