A lot of states have had this requirement a long time regarding any kind of purchases made out of state, be it online or during a vacation or business trip or via a traditional paper mail-order catalog. They usually have a hard time trying to collect on it. It would be hard to imagine that Amazon.com, and all the other big internet firms, feels like providing state tax records for their millions of purchases. They may have to someday, but reporting such taxes is usually the responsibility of the taxpayer. And, yes, purchasing Poser models would qualify as a taxable item, just as there is a tax in hotel rooms even though people are just not buying anything. It's a purchased good even though it has no physical form.