Yes it does. The responsibility for paying the tax lies with the purchasor, unless the vendor has an actual business outlet in the destination state. This was settled in the supreme court some time ago.
-- Chuck F (cbfalconer at maineline dot net) Available for consulting/temporary embedded and systems.
Connecticut has a "Sales & Use" tax. As I understand it, you are responsible for paying tax on anything purchased in another state, and used in CT. Every year when filling out your income tax form, you are supposed to declare the total amount of out-of-state purchases and then you have to pay tax on the amount declared.
RB
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