A little OT, but in NY they want us to pay NY State sales tax on items we purchase out of state if we use those items in state. So if we buy a coffee mug or T-shirt at a souvineer shop out of state, they want us to declare it on our NY tax forms and pay the state tax when we pay our income tax. This includes gasoline, if the gasoline was used in NY. So if you put 10 gallons in the tank in Erie PA on your way back from vacation, and you've only burned 2 gallons by the time you enter NY, then you have to pay NY taxes on 8 gallons of gas. Same if you buy at an Indian Reservation.
Of course they can't prove exactly how much you owe them, so they give you a "suggested minimum" that you have to pay depending on your age, family members, etc. If you pay the "minimum" then you are free to go - regardless of how much you really bought out of state. Same for internet sales IIRC.
-K