I was afraid of that. When I was in college I worked winters at a Camden County hockey pro shop and summers in a Salem County golf pro shop and we did lots of custom orders and never charged tax for out-of-state shipping. Bet we also got audited a lot on in-state sales on what things were taxable sporting goods (hockey sweaters, spiked golf shoes) or non-taxable clothing (hockey fan sweater for a baby, spikeless golf staff shoes). I understand the CYA. a shame that I have to think twice about coming up there because not only $15+ sales tax, from Exit 1 on the Turnpike I'm probably also looking at another $15 in tolls (road taxes).