Wirelessly posted (BlackBerry7130e/4.1.0 Profile/MIDP-2.0 Configuration/CLDC-1.1 VendorID/104)

It is possible for non-New Yorkers to avoid paying sales tax on items purchased in New York: ship the items to your out-of-state address. Admittedly, this is impractical for small-ticket items. But larger stores will certainly ship expensive jewelry, watches, clothing, etc. to out-of-town residences. Caveat: New York residents who ship the items to out-of-town addresses and then fail to pay the compensating use tax on their NYS tax return are liable for criminal prosecution for tax evasion.