I recall around 2006 that North Carolina cooperated with TN tax authorities to get the names/addresses of those who bought furniture at the factories there. The TN residents were just a little surprised when they received a tax bill.
I remember that. Also, last year or two years ago TN increased tobacco taxes and actually put police on the border with KY to “catch” crossers buying cheaper cigarettes.
From the WSJ:
Seizing on the recent political shift, Sen. Lamar Alexander, a Tennessee Republican, and co-sponsors from both parties are attempting to speed up action on a bill they wrote to give states authority to compel online companies to collect sales taxes.