technically correct
but has we all know, laws are only as viable as their enforcement.
the letter of the law is open to interpretation ( i'm no lawyer but i've supported a few....). if, how and to what extent a law is enforced is really the actual definition of the law in real-world terms. i'm not saying the law isn't real unless you get caught. states aren't enforcing it because they doubt its viabilty. there has been talk in congress of taxing internet sales but the lobbyists have held it off for a while.
someday we may see a flat % tax on internet sales-but i bet it'll go to the federal govt first( they gotta make up the SS deficit somehow-and we know its " all them yuggins on computers" who are spending the bucks.)
personally, i buy most of my equipment in state because CA gives a tax break to the entertainment industry on eqp purchases. its not tax free, but i get good enough deals where its a wash, price wise. not to mention, if the gear fails i have someplace to take it back to---that day. no R/A's, shipping, and replacement limbo. thats worth 5% to me. i also have a good relationship with a salesman who can find me gear when everyone else is out-or who can call me when something cool comes out. something to think about if you're a gear junkie.
i'm not lawyer bashing( i had planned to get a JD...) or anti-law( as anyone who saw the Morpheous flame-war carnage will attest..)-i'm just stating that some laws are not logical, viable or worthwhile to enforce... and to interpret that all i need are guns, lawyers and money