Why would you think that? That would mean the first buyer would have to be from an tax-exempt state to begin with. Alaska, Delaware, Montana, New Hampshire, or

Why would you think that? That would mean the first buyer would have to be from an tax-exempt state to begin with. Alaska, Delaware, Montana, New Hampshire, or Oregon. Also that would potentially create problems with Warranties. Equipment purchased from an unauthorized reseller often comes without a valid warranty. I'd be more inclined to think that they cooked up some solution so it becomes a Product as a Service - since you don't pay taxes on service in most places.