And New York State included such a provision on its income tax forms a few years ago. I should check and see how much is raised each year.
This would not be the first time NY has included new revenue it wasn't sure it would receive in its state budget. Each year for the past few years, the legislature has also included a line of about $200-million dollars in revenues they say they will raise from enforcing sale tax collection on the various Native American enterprises located throughout the state. They have yet to even try to collect any of that revenue. An odd thing.
States have sent letters to people who have bought furniture for example in North Carolina and had it shipped to another state (or even taken down license plate nos. of people shopping in an adjacent State and sent letters). All they know at most is a few details like the weight and the shipper and the name of the transporter who they probably only stopped I'd bet since they were not properly registered for use fuel taxes. There's so many freight and shipping cos. and if they are not selling items subject to sales tax they are not required to register for sales taxes. In Europe VAT taxes are a huge part of the taxation system. There are many taxes here at the state and local level including sales and use taxes, income taxes, gross receipts taxes, real property taxes, personal property taxes, franchise taxes, specialty taxes on utilities like pole taxes, E911 fees, business license fees, fuel taxes, litter taxes, etc. Sometimes there is both a State and Local tax of the same tax type. In the US there are something like 30,000+ tax rates and over 7,000 taxing jurisdictions. That in itself presents a huge difficulty in getting a uniformity agreement. Most people I know who receive a letter from a State who stopped a freight company will just pay a few dollars to make the State go away. The State has no idea if you bought something worth $20,000 or something worth $2,000 by the weight.
I'm in England & buy a lot of DVDs & CDs from Amazon & Amazon Marketplace US, & as long as I keep the order to under £18, there's no VAT to pay - & if it's over £18 there's still a good chance it won't get picked up & I won't pay. Amazon can be very cheap, but they make up for it with a $12 shipping fee!