they have to live in a state that does not have a boutique for no tax, not just a different state from the boutique they are buying from. same goes with department stores. ie: i live in ohio where they are no boutiques or neiman marcus so if i buy from any locations of either of those and have it shipped to my house i don't pay tax.Just call a boutique and see if they will ship to you. Or if you have a friend or relative in the US, see if they will ship it to them, as you will save the tax and duties. Better yet, if they live in a different state than the Chanel boutique you are buying from, there is no tax at all. I do it all the time.