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


Wow! The envelope said “Dept of Revenue” so I figured it may be my car tags due. I opened the envelope to find a statement that I owed $665 for “use tax” on an amp I bought last year in June.  Shocked is an understatement. Yes, I bought a used amp from a guy in Canada through A’gon. But I paid the tariff on it. Now they also want tax.  However, the amount they are basing it on is over double what I paid for the amp. But had to send it to Don Sachs for repair a few months later. So I wonder if they are seeing that as a separate purchase rather than a repair. They even charged me $43 interest which is more ridiculous IMO.
So the question...Are you required  to pay tax on a used amp or other used  items? Has anyone else encountered this? Yes, I know the states are cracking down on the sales tax. But on used items? Wow

128x128artemus_5
Why bother responding to such matters when it's only going to get deleted, again, when they don't like the answer?
This is only an exercise in framing the discussion (deleting valid answers) here to make it look like no one has the answer when it's right in the first sentence of the referenced quote: 
”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 Commissioner deemed otherwise.

All the best,
Nonoise
Wow! Been nursing a cold for the last 4-5 days. My wife has been by my side....doing the same. She gave it to me. Oh well. On our 3rd bottle of "elixer" (small bottles) Summer colds suck.
Anywayt, I haven’t kept up with the thread nor taken care of the issue yet. I may consult a lawyer 1st just so I have better understanding before I xcall about this. I will keep you posted as I progress.
Thanks for your posts.
This forum is about Audio, if you want to discuss Politics there are other platforms for that.  
Post removed 
grannyring
”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 ...
Kindly notice how carefully the regulation states: "The Sales Tax Does not apply ..." It does not state that the Use Tax does not apply. The OP’s notice from the state clearly wasn’t for sales tax, because under state rules that’s paid by the seller. In this instance, the bill is sent to the buyer - it's Use Tax by the state's definitions.

I do agree with @djones51 that Tennessee’s rules are odd, but the state’s bill for Use Tax owed still looks valid based on everything presented here.