Delaware is 30 min from the Eastern Shore and has NO Sales Tax (and is generally cheaper).
The only time Delaware’s “no sales tax” claim really comes into play is on big ticket items and at the dollar stores. I know, I lived in Delaware More than 20 years before moving to Virginia.
Shopping in Delaware is more expensive, I see it daily in my shopping. I was at my SIL’s in Diver a short while back and we ran out of butter, so I made a run to the local Food Lion to grab a pound. The day before that I had bought butter in my local Food Lion here in Virginia - mine was 40cents cheaper, even after adding in the sales tax, than what I paid in Dover.
As for distance, as I said, I am 8 miles from the Maryland line, and I’m on the Eastern Shore just an hour south of Delaware. Between my house and the Maryland line there are 8 tobacco outlets and numerous convenience stores that all sell tobacco products.
Virginia is ALSO on the Eastern Shore, abuts Maryland, and a carton of cigarettes, including sales tax, is $11 cheaper than in Delaware.