Since I am bored, I will be MA state sales tax geek.....MA actually has a sales and use tax. That means, even if you drive to NH and buy a wide screen TV tax free.....if you intend to use in in MA, then you are supposed to fill out a form and report and pay tax.
Same thing if you go on vacation buy stuff and bring it home to MA.....
I had a CPA, who will remain nameless, tell me that it would be a cold day in you know where when MA could actually enforce that!