found an interesting read
source:
http://www.tuaw.com/2010/06/16/dear-aunt-tuaw-why-is-my-iphone-sales-tax-so-high/#continued
"The thing about California's sales tax law is that it's a tax on products only, not services as in many other states. That's the justification for not lowering the sales tax on the discount; since you're getting the discount by signing up for something you won't be taxed on, you don't get a tax break for it.
It's actually a better deal for consumers. In California, you pay $64.65 in tax on a 32 GB iPhone thanks to a 9.25% sales tax. Now, let's say you live in a place with a much lower tax rate for sales and use...5%. And let's give the person in that place a smaller 16 GB iPhone. They'd pay $9.95 in tax on the phone. But then, with a base $64.99 phone plan, they'd be paying $3.25 a month in tax. Over the life of the contract, that adds up to $87.95, much higher than the tax in California!
People always calculate the cost of an iPhone over the life of a contract, but never do it with tax. With this in mind, things in California don't look so bad, do they?
I don't know if this is the case in MA or RI.
p.p.s. Reader Adam points out that Massachusetts has a flat rate "safe harbor" program, "where you can pay a flat rate amount of use tax along with your income tax that completely covers your obligation on out-of-state purchases for the year." We googled this up and discovered that "[t]he taxpayer may pay a combined use tax on purchases using the Safe Harbor method below, based on AGI, for all items purchased that cost under $1000." In other words, you can pay a few dollars ($35/year for Adam, but possibly less for many of our readers and slightly more for a few of you) and safely bring in tax-free iPhones purchased in New Hampshire."