Thank you for your response.
I totally understand what you mean and it makes sense. You are saying that if we do not pay the tax then who will? Therefore, we must pay the tax. I thought there was a loophole such as us purchasing online from California (Who does not pay the tax) and we ship the goods to others without the goods reaching NY, that we would be able to avoid the Use Tax. But this is not true?
https://www.tax.ny.gov/pubs_and_bull...businesses.htm
Purchases made over the Internet, from catalogs, or by phone from businesses that are located outside of New York State
When you purchase taxable property or services over the Internet, from catalogs, or by phone without paying New York sales tax, and the seller delivers the property or services to you in New York by common carrier, you are required to pay use tax.
Example: You buy a computer through a retail Web site from a business that does not collect New York sales tax. It is delivered by a freight company to your business in New York State. You owe New York State and local use tax on the cost of the computer, including any charge for shipping and handling.