It was any state where tax had to be collected. NY laws have tried forcing other states to remit tax even with NO physical presence. TAXSUCKS worked fine in NY.
By the way, NYS income tax forms actually have a line for “voluntarily” confessing any purchases made while outside NY or via phone/internet. The line adds to income tax due or reduces a refund & MUST be used by:
1)entering tax one would owe on items if bought in NY + tax avoided via phone/internet purchases OR
2)Using an income-based “formula” to “estimate” one’s likely purchase of goods while outside NY or by phone/internet to “easily” provide the owed figure to enter, avoiding your need to tally such spending, OR
3)By using a ZERO, indicating you certify NO purchases you made circumvented NY sales tax.
A less prominent feature permits offset of that tax due by proving you paid non-NY sales tax for the seller’s state, but has to be listed separately; you can’t just “balance” them out to be zero.
A rare shopper during it’s first year, I actually entered/paid a sum, just to avoid researching old bills. Then I read that our governor, when his tax return was made public showing income far exceeding mine (maybe it was the NYC mayor but I think the gov),and who most CERTAINLY left the state on many occasions, used the ZERO method, as did the majority of tax filers!