Isn't it, strictly speaking, tax evasion for the consumer to not pay it? If I recall correctly, my California tax return asked me how much stuff I'd bought in other states, and would I very kindly pay N% of the value of that to the state now please.
It depends on what you mean by tax evasion. If you are referring to the legal charge that can be brought against someone, then no, it is not. If, however, you used the phrase as a general description, then sure, it may very well be, but there's nothing wrong with it.
It's called "tax avoidance" when you do something entirely legal to avoid paying a tax. Like when you stop and buy something at a store by your office instead of the stop further up the road, which has a higher sales tax.