The interstate tax savings only works if you have no physical presence in a state. Since Sears was everywhere, it wasn't a possibility for them. Amazon got so

The interstate tax savings only works if you have no physical presence in a state. Since Sears was everywhere, it wasn't a possibility for them. Amazon got so much flak for taking advantage of this, they finally decided it was easier to open warehouses everywhere and charge the taxes. But that opened up the possibility of same day delivery.