In Wyoming and Idaho [5%], the site of delivery is where a tax is based.
Teton County, Wyoming is 6% but Lincoln County, Wyoming is only 5%. If I
order something from a store in Teton County to be mailed/shipped to
Lincoln County, I pay the 5% tax. If I drive to Jackson Hole I pay the
6%.
If you live in a non-sales tax state [New Hampshire was, might have
changed] and order something delivered to you in that state, then your
tax base is the tax you pay. That's why Sears' catalog has a tax table
for you to choose your state's tax from being that they have stores in
every state.
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