I haven't heard of a Use Tax on mail-order items, but there's a Sales Tax on items purchased online if the seller has a "physical presence"
Kansas has a "Compensating Use Tax":
http://www.ksrevenue.org/perstaxtypesccu.htmIndividual Kansas consumers buying goods in other states or through catalogs, mail-order companies, over the Internet, or from television, magazine or newspaper advertisements must pay Kansas Consumers Compensating Use Tax on these purchases if the seller does not charge a tax of at least 5.3%Frankly, because Use Taxes rely upon the consumer to 'turn themselves in' they are relatively unknown. They usually come up when the state comes across purchases through other means (inspections, registrations, property-tax filings, etc.)
Now, before everyone jumps on my case about being a traitor or goody-two-shoes, let me say this: I'm only the messenger. Lots of people buy stuff mail-order and never pay the Use Tax. That's because the state currently has no way of knowing that you bought the stuff. But if you buy a kit-car or airplane or boat by mail-order, then be aware that when the item is brought to the state's attention (i.e. - registered), then the question of taxes will come up. Paying the Use Tax at time of purchase is one way to avoid penalties and interest later.
