Washington state is going after art collectors who purchase art out of state. (See article.)
If they buy the art in another state and fail to pay sales tax (usually because the gallery or artist ships it to them in an effort to avoid the taxes), they are subject to the Washington state use tax.
Avoiding taxes by shipping artworks across state lines is a common practice, but artists and dealers should probably inform their customers that they might face other taxes at home. In some cases, these use taxes are stiffer than what the sales tax would have been.
Anyone know of other states aggressively seeking art collectors who have failed to pay taxes?