[Pbcf]

I believe that you can step up to the counter and order without paying tax – if equipment is shipped to out of state address where merchant does not have a physical presence. But, you cannot take delivery of merchandise at the store without being charged sales tax. It used to be poular for stores in Manhatten, for example, to ship an empty box to New Jersey while customer took actual delivery of product in the store. A famous corporate exec currently in the news was prosecuted for shipping empty box to New Jersey to avoid sales tax while actually accepting a million dollar work of art in Manhatten. He was found guilty of not paying sales tax – although that crime is now the least of his problems.

Some states (Florida is one) allow sales tax exemptions for purchases of production related equipment to registered production companies. However, even when an out of state purchase avoids sales tax of shipping state – the purchaser is probably required to pay a Use Tax (equal to sales tax) to his or her home state. Ultimately, there is no (legal) escape.