gljjt wrote:That is not quite correct. If the seller doesn't collect sales tax they are suppose to collect, you are not responsible to pay sales or use tax for their mistake. That is explicitly spelled out in the tax code. You are responsible to pay use tax in most other circumstances, but you do not have to make up their failure to meet their responsibility.
Could you tell me which section of code you are referring to, please? The way I read section 151.102 of the Tax Code, you are responsible for the use tax unless it is collected by the retailer. I could easily be wrong on this since I have never yet paid a use tax or really worried about it.