So, for the sake of argument ...
... say I live in a state that does not (yet) have this requirement and I go on the Internet to buy jumbo-sized vibrating butt plugs for delivery to the governors, attorneys general, and directors of revenue of the states that do have it. Would the bigwigs' butt plugs get reported to the tax bureaucracies in those states? Would the recipients be liable for use tax in lieu of sales tax on the butt plugs? Would they have to file affidavits asserting that the butt plugs are gifts in order to get out of paying the tax? Or do you think they'd just donate their butt plugs to a local charity and take a deduction? I'm just curious.