Failure to pay sales or use tax may result in the imposition of penalties and interest. The Tax Department conducts both routine and special audits to promote compliance. In addition, the U.S. Customs Service provides the Tax Department with information from customs declarations filed by New York State residents returning from overseas travel. The Tax Department also obtains information on sales to New York State residents under information exchange agreements with other states. The Department also obtains information about sales to New York residents by some vendors. locations)