In a nutshell (as I understand it): the customer is responsible for paying sales tax (to his home state) on items bought by mail order from other states. In practice, I don't think I've ever heard of anyone actually doing so (I've no idea where I'd send it, frankly). I
have heard rumors recently of some states starting to go after folks who haven't paid their home-state sales taxes, but so far only rumors. It sounds like the sort of thing only some place like California, and maybe Massachusetts or New York (city) would bother with.
