Sales taxes are usually designed as consumption/use taxes so the
jurisdiction where you use the item is the one where you will owe
taxes. For convenience, the authoritioes collect sales taxes on most
items at point of sale, working on the assumption that you will use it
in the same jurisdiction. However, for major purchases, if they
become aware of the transaction, they will put mechanisms in place to
track you down. A good example is automobiles. When you go to
licence it in your jurisduction, they nail you for the sales tax. For
aircraft, the process of exchanging information between federal
authorities and local authorities is slow so it is not uncommon to see
delays of years. I live in Canada and we experience the same thing.
When I bought a sailplane within the province, I waited 2 years to get
a tax bill from the province.

Some "sales" taxes are desdigned as value added taxes, rather than
consumption taxes. In Europe, they are used to this concept. In
Canada, we have the GST which is a federal sales tax that only applies
to commercial sales, not private sales. The purchaser pays the tax
but the vendor gets a credit for similar taxes paid on the inventory
so the net tax to the feds is only on the "value added" to the
product. It may be that in Ohio whether it is a consumption sales tax
or a value-added sales tax that they have made a policy decision to
only charge the tax on new sales. This is the policy in Canada so
while I paid the provincial sales tax (PST), I was not required to pay
the federal general sales tax (GST).

Isn't tax policy facinating? ...

Stephen