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Number of years ago Norwegian friend here on business wanted some furniture from a North Carolina dealer. He looked put a deposit down and flew home. I paid the balance when the order was ready & had it to shipped to Norway. Furniture was delivered to Port in Virginia my home State. He reimbursed me for all cost.
3 years latter I get a sales tax bill from Virginia. They audit large out of state dealers with a court order. No amount of explaining and arguing would satisfy the tax man. Ended up paying. They were wrong but have the upper hand when to comes for collecting. If there is Revenue in it they will come looking.