Gary S. wrote:

SNIP

For example, Mass has a 5% sales tax on most items. NH has none. Quite
a few companies have nothing in Mass, but retail outlets just over the
border.


I'm chuckling grin.

Right off of US Route 3 at the NH/Mass state line there is a VERY VERY
large shopping mall. One day, about 2 years ago, I was looking for a
parking place at that mall and driving everywhere in the parking lot. I
had my GPS receiver in the truck. I was totally amazed to find that most
of the parking lot is in Mass and the southern most store is just [JUST]
over the state line into NH [depending on GPS error about 10 feet into
NH]. I judged that the building sidewalk is in Massachusetts and the
outside wall is in NH.

BTW, I live in NH.

Deacon Dave, W1MCE