Sales Tax on Out-of-State Deliveries? Misery Is Spelled M-i-s-s-o-u-r-i : SALT Shaker : State & Local Tax Attorneys : Sutherland Asbill & Brennan Law Firm

http://www.stateandlocaltax.com/noteworthy-cases/sales-tax-on-out-of-state-deliveries-misery-is-spelled-m-i-s-s-o-u-r-i/

Several states take the position that the common carrier is, essentially, acting as an agent for the buyer when the buyer pays the carrier directly.  This isn't unheard of.