Does a U.S citizen need to pay taxes on items bought in a foreign country?

[DeniseF1]

Generally, "use tax" (an extension of sales tax) is legally due on any taxable item purchased out-of-state -- whether in another state or another country -- on which you didn't pay sales tax. Yes, seemingly nobody pays it; but you're supposed to. You'll need to report that purchase when asked about out of state purchases (use tax) on your state tax return.