Since 1965, state law has allowed retailers to sell products exempt from sales tax to residents who live in a state or province that has a sales tax of less than 3 percent.
Although state retailers can choose to sell products exempt from sales tax, the law does not require that they make tax-exempt sales.
The sales-tax exemption applies only to the sale of tangible personal property that will be used outside the state and does not apply to lodging, meals or other retail services provided in state.
Residents in six other states and eight Canadian provinces also are eligible for the exemption.
