When do you not pay sales tax?

Some states don't have a sales tax. Also, certain convenience stores, rest stops, and regular food stores don't always have a sales tax.

As a general rule, whether you owe a sales tax will depend upon where you purchase an item at retail plus where you are a resident. If you pay tax in one state then it can be used as a credit for the use tax in your state of residence, if you take the merchandise back with you or have it delivered to your residence.

Just because a retailer doesn't collect sales taxes at the same high rate as your home state does not provide you with any exemption from owing the use tax of your resident state.

You do not pay a sales tax if the item is non-taxable or if your purchase is exempt, e.g., purchase for resale, purchase by a tax-exempt organization, etc.