Received a Bill for State Tax on An Amp Bought in Canada Last Year

You don’t pay sales tax in TN on a used item.   The state made a mistake and must think the amp was new from a dealer.  
Parts Connextion is an audio parts seller located in Canada and changes no sales tax on orders to the US. Do they have to? Don’t think so as they do not have any physical or other connection to the US (nexus)  I am aware of. 

Cleeds,

I don’t think you are correct. It only applies to retail sales, even the link says this. How the heck would you pay it! Ha!  You don’t file a state income tax form. Makes no sense

Show me where it says used items are taxed and I will agree with you. Only retail sales are mentioned.  If I missed the used verbiage, then please reveal it and I will agree.  

Used stuff, less cars in some instances, not taxed in TN and many states. No way to collect and the tax was already paid when the item was purchase new.  

Quote below from your link. Just retail sales. Show me where is says used goods sold by folks not running a retail business? 

“Generally, the sales tax applies to the retail sale of tangible personal property and certain services such as lodging services, telecommunications services and installation and repair of tangible personal property. “

Seems true unless you are a business. We common folk selling on Craigs List, yard sales, Facebook buy sell trade, AudioGon etc.., pay and change no tax.  

We just disagree.  The tax was in error.  

I see. Used sales from private parties is not a retail sale by definition. States make errors  because people make errors. This was an error. Clearly. 

I completely understand your sense of this. I understand it differently. Retail is not how you define it in my understanding. We will not agree on this. It may just may boil down to how far reaching our understanding of the law and “retail” applies case by case. TN residents are certainly not paying sales tax on Facebook and Craigs List type of used good sales. This particular case on the amp is curious. The state may think it was a new retail sale. Don’t know.

This quote from the reference just sited,

”The Sales Tax does not apply to casual and isolated sales by persons who are not, or who have been deemed by the Commissioner not to be engaged in the business of selling tangible personal property or furnishing any of the services subject to the Sales or Use Tax. The Sales Tax, likewise, does not apply to sales of tangible personal property or taxable services not normally sold by a dealer and which has been used by the dealer prior to the sale; this exemption however, does not apply to any sales of tangible personal property or taxable services bought upon a resale certificate for resale by those persons who hold themselves out as engaged in business, notwithstanding the fact that the sales may be few and infrequent. The exemption also does not apply to the casual and isolated sale of aircraft , vessels and motor vehicles which are required to be registered by the State of Tennessee or the U.S. Government.”

Unless this amp was purchased from a business selling new and used goods, the tax is not owed.  If purchased from a fellow audiophile who does not run a retail business, then no tax is owed. 

But if you buy a used amp from Joe aphile and bring it back you owe no tax. Correct? No use tax. No tax.  I cannot fathom any other answer based on the realities involved with trying to collect such a tax and the fact that nobody pays nor keeps track of these used transactions.