[azim]

In some cases, yes depending on the state. If you buy an item in state Y and pay y% sales tax on it, then when you return to state X, sometimes you are required to pay the difference x%-y% in tax.

I am not a tax expert, but here are some examples I know of: A buddy of mine recently purchased a car while living in Texas, then moved to California a few months later and was required to pay the difference in sales tax on it before registering it.

New Hampshire doesn't have sales tax. The state of Massachusetts assumes people who reside in border towns will be purchasing goods there and automatically bills a yearly flat rate.