The law concerning use tax is un-Constitutional, that is the issue; and something that most people who do not file the use tax portion, are well aware of.
edit: what part of "No Tax or Duty shall be laid on Articles exported from any State." is unclear?
It is unconstitutional for a state to force a corporation out of state to collect sales tax, but it is certainly not unconstitutional to tax individuals in your state based on almost any concievable action the individual chooses to do.
edit: what part of "No Tax or Duty shall be laid on Articles exported from any State." is unclear?