It happened to me.
I wasn’t even on a trip. My daughter simply made the charge in the local Dell Store in Nevada and NYS charged me sales tax. I called to complain and they said they had the right. I think they are making it up, but I got the bill, nonetheless.
New York has been known to visit shopping malls in Pennsylvania, write down the license plate numbers of NY visiting mall shoppers and then send them an estimated sales tax bill based on an estimate of what the tax people thought is an average purchase.