Shipping the item car or otherwise by common carrier also exempts the state sales tax for shipments out of that state. California is also trying to collect tax on items shipped from other states to California. Amazon.com recently accepted a settlement to collect tax from other states for items shipped to California. You can order things from Amazon tax free for the remainder of this year then tax starts. California sends out a form every year where you are supposed to claim all the items you bought in this manner and pay the tax on them. Is this a violation of the Interstate Commerce clause?? Not sure....