Internet proxies setup in other tax free states will boom.
Ding, ding, ding, we have a winner. I have a friend that is working on that very concept: a proxy in all states and a re-shipping business to accompany it. He envisions being able to have your IP address recorded as being in the state of your choice, making a purchase, having it shipped to a forwarder who in turn ships to you. His cost estimates are much lower than I would have imagined, making it a winner. Ease of establishing an account and the UI are all he is tweaking now. I told him it would be banned within a year - he just laughs.