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@Anonymous the obvious solution is a huge uptick in population for Delaware or other states without sales tax. Say you live in PA but have a vacation home in Delaware where you have everything shipped tax free. If you consume it all while on vacation there is no downside - but if you transport the non-taxed goods home with you they are then subject to use tax since PA is the use destination.

 

We have had a similar situation forever with illegal transport of alcohol and tobacco from low tax states to high tax states - it being even against PA law to buy a six-pack or bottle of wine in NY and bring it back to PA where liquor taxes are higher

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