When you purchase something over the internet--even if the merchant does not charge sales tax--you are still responsible to accrue and pay use tax. Granted, Quickbooks does not do a great job of use tax accrual, but it possible to run a purchase report and review the report for sales tax paid. If tax was not paid, you can accrue and pay use taxes correctly. Simply adjust the sales tax due to include use tax due in the
"pay sales tax window" (located in the vendor menu). This will keep the tax accrual straight in Quickbooks. The sales tax and use tax can be paid at the same time (but note the difference on your sales tax return).