Point of Information…………………
In many states, including Connecticut, the purchaser/importer of goods from out of state does NOT have a requirement to pay sales tax. Sales tax can only be collected for the state by the merchant. The purchaser has an obligation to report the purchase and pay USE tax. The rate is generally the same as sales tax. Years ago they would publish forms quarterly in the English newspapers to use to remit tax. Now it is a question on the state income tax form
Having just completed income tax returns for many family members and many clients (including trusts) I find that less than 10% report any of such purchases.