There is no national sales tax. Any sales tax would be at the state level. Each state has or does not have its own sales tax. Each state will have various methods to capture their sales tax from any consumer transaction. It’s the sellers responsibility to collect the tax. There are no sales tax paid at customs. Forgetting the current chaotic business environment, Customs employees have a tuff job figuring out what the tariff fee will be or not be on small transactions. Because of the volumes of incoming product and type, especially small packages coming in every day and every hour, they need to make quick decisions on the spot looking at docs while at the same time look out for illegal stuff.
It’s unreasonable to expect some human to know all the tariff codes and its derivatives to make the correct call each time. You can only ask so much from a person.
