When You Do Your Christmas Shopping This Year, Consider Buying Local In A Brick And Mortar Store Rather Than Online. Online Shopping Is Causing Local Tax Funds To Shrink. Google Express, Amazon And Ebay Aren’t Required To Collect And Pay Local Sales Taxes. As Shoppers Move Their Purchases From The Traditional Brick-And-Mortar Stores To These Online Retailers, It Really Is Putting A Strain On Local Governments. Tennessee Requires Consumers To Report And Pay A Sales Use Tax On Purchases Of Tangible Property That Will Be Used In The State.