Customs duty gets all the attention on imports, and state tax gets almost none. The two are separate systems with separate rules, and for a personal import from Korea the state side is quietly the one most people are technically getting wrong.
Sales tax versus use tax
Sales tax is collected by a seller with nexus in your state. A Korean store has none, so it collects nothing. What applies instead is use tax, the mirror provision most states have, which places the obligation on the buyer to self-report tax on goods purchased outside the state for use inside it. The rate is generally the same as your local sales tax rate. The obligation applies equally to goods bought while traveling and carried home, which is the more familiar version of the same rule.
How it is actually reported
Most states with an income tax include a use tax line on the annual return where you report untaxed out-of-state purchases. Some allow a lookup table based on income instead of itemizing. Compliance among individuals is famously low, but the obligation exists and is not a gray area. Some states also set a de minimis threshold below which reporting is not required, though those thresholds are generally low and vary considerably.
What customs does and does not collect
US Customs collects federal duty, merchandise processing fees where applicable, and taxes on specific excisable goods. It does not collect state sales or use tax on a personal shipment, which is why nothing appears on your customs paperwork. This is also why a carrier's duty invoice will never mention state tax, and why its absence should not be read as confirmation that none is owed.
Where it starts to matter
Personal-scale imports rarely draw attention. Anyone importing to resell has a genuine compliance picture involving use tax on business purchases, sales tax collection on their own sales, and possibly a state resale certificate. That is a bookkeeping matter to set up before volume grows, not after. Getting the structure right early is also considerably cheaper than reconstructing two years of import records during a state audit.
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Start a buy-for-me order →Frequently asked
Does a DDP shipment include state tax?
No. Delivered duty paid covers federal duty and clearance charges, not state use tax.
Which states have no use tax?
The handful without a general sales tax, including Oregon, Montana, New Hampshire and Delaware, have no corresponding use tax.
Is use tax owed on gifts I receive?
Generally the obligation follows the purchaser, not the recipient. Rules vary by state.