New York and California both had tax offices in the downtown ATL office buildings I was in c. 2000. They’re aggressive.
The State of Texas has similar offices in other states to ensure they are receiving state sales taxes from companies that sell products to entities in TX. The company I worked for in OK sold a significant portion of our products in Texas so we got audited by them regularly. A lot of our sales were for the construction of schools so there was no tax due/collected. Texas does this because they have no income taxes so they are always in the hunt to collect sales taxes.