For example, the Switch 2 is $449.99 but if you add sales tax it comes to $479.24, but you can import the same thing from JPN that’s only ¥49,980 if you exclude shipping costs or proxy fees. Even if you’ve paid less for the same product, does that alone void sales tax just because its from overseas? However they may look at the customs value upon entry into the border of an item that’s ¥49,980. (now taxes upon entering, why?)
So, even if the raw conversion is $307 tax free would the sales tax be rebranded as an import duty (as in customs will hold the item hostage until you pay duties?) Usually, items below 800 USD in customs value are not subjected to further taxation (edit: it has been voided and revised) but even then, does that rule out sales tax imposed by the state the recipient lives in for the sake of saving $172 for the console and avoiding 6.25% ST?
federal duties will still apply, and that stuff has changed a lot in the last year. most of what used to come in ‘free’, is not any longer.
many states will expect a buyer bringing-in items to use in-state that were bought elsewhere, with lower or no sales tax at point-of-sale, to pay the equivalent of the sales tax, commonly called a ‘use tax’, if the items would be subject to sales tax if purchased locally. such use taxes are difficult to enforce, and are rarely reported or paid voluntarily by individuals.
also note that the cheaper switch2 version sold in japan is region locked to that market and language