Sinbad the Diver
Contributor
I've always found it interesting that on your return, at least in my state, they provide you the opportunity to report your out of state purchases and pay use tax, however, they do not make you check a box that says "I have no out of state purchases to report". I'm not a lawyer, but common sense says a lot of people would think twice about lying on their tax return overtly as opposed to simply ommiting. I understand that either way you are providing a false return, but I do think many people look at those actions as very different.