It's a good question. Maybe something with interstate commerce laws?
That loophole got closed once inter-state data sharing became possible and Oregon merchants were required to start collecting those out-of-state taxes at the point of sale.
I’ve never understood people like you that say anything and everything to increase taxes.
How does it make any rational or logical sense that you should pay higher taxes for something?
So when you go to Delaware that has 0% sales taxes, you make sure to log everything and pay taxes to your home state upon return?
If you don't, you are technically violating the law. All states with sales tax also have a use tax.
For example, if you are a resident of neighboring Maryland, this is the form you'd need to fill out for purchases you make in Delaware.
https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/f...