Business Interstate sales tax

What is the name of your state?What is the name of your state? Oregon

I manufacture cabinets in Oregon where there is no sales tax. We often sell our cabinets, each sale averages around $10,000, to different states which have sales tax, i.e. Idaho. I understand that because we do not have a manufacturing facility, or sales office in another state, we are not required to apply a sales tax on the out of state purchase. Is it that cut and dry? What about when we use our own trucks for delivery to the other states? If we trully do not have to charge other state's sales tax, can we advertise zero sales tax, or is this just asking for trouble?

Using the Idaho sales example, I want to know exactly how large our tax advantage is. Does an Idaho based cabinet maker have to charge sales tax to an Idaho purchaser. Does it make a difference whether the purchaser is a retail customer or a whole sales customer. If the Idaho cabinetmaker sells cabinets to an Oregon purchaser, is the cabinet make required to charge a sales tax?

[abezon]

A manufacturer must pay State X's sales tax on any end-user sale completed in State X. Shipping cabinets into State Y does not constitute completing the sale. The purchaser is generally required by State Y's laws to pay a "use tax" that coincidentally equals what s/he would have paid in sales tax if the goods had been purchased in State Y.

As a practical matter, unless the purchaser is a business that is already filing a State Y tax return (or is licensing a car from out of state), State Y won't know about the imported cabinets & won't be able to collect use taxes. However, State Y may require contractors to report out-of-state purchases/installations of building materials.

You can't advertise the goods as "tax free", because eventually someone will get tagged with use tax & sue you for false advertising.