The supreme court tossed the nexus test in 2017 making everything you buy taxable by the jurisdiction it's shipped to.
https://www.supremecourt.gov/opinions/17...4_j4el.pdf
It even applies to US currency. Like if you buy a legal tender US silver coin you have to pay GET taxes on it.
As I understand the ruling, it is the responsibility of the auto dealer in Oregon to collect the GET and remit it to Hawaii*. One of the reasons Amazon went from opposing online sales taxes to fully backing it was they realized that the thousands of "mom and pop" web sites wouldn't open dozens of accounts with the states that they need to remit sales taxes to, collect, and remit it (an accounting nightmare) so that they would be forced to move their business to Amazon instead.
* Depends on what Hawaii law says. The supreme court ruling was based on the law in South Dakota that says that businesses must collect and remit the sales tax if they do $100,000 /year or 200 or more transactions in the state.
https://www.supremecourt.gov/opinions/17...4_j4el.pdf
It even applies to US currency. Like if you buy a legal tender US silver coin you have to pay GET taxes on it.
As I understand the ruling, it is the responsibility of the auto dealer in Oregon to collect the GET and remit it to Hawaii*. One of the reasons Amazon went from opposing online sales taxes to fully backing it was they realized that the thousands of "mom and pop" web sites wouldn't open dozens of accounts with the states that they need to remit sales taxes to, collect, and remit it (an accounting nightmare) so that they would be forced to move their business to Amazon instead.
* Depends on what Hawaii law says. The supreme court ruling was based on the law in South Dakota that says that businesses must collect and remit the sales tax if they do $100,000 /year or 200 or more transactions in the state.