Massachusetts and New Hampshire have had their tax spats over the years.
Back in the 1970s, Mass sent state troopers to NH to surveil Massachusetts residents purchasing items in NH to avoid Mass state sales tax. The NH Governor had the Mass state troopers arrested because they were outside their jurisdiction.
Under Mass state law, if a Mass resident purchases something in NH, they are supposed to still pay Mass sales tax to the Mass Dept of Revenue.
Judges have ruled that Mass authorities have no police powers in NH, but, that Mass residents were still responsible for self-reporting the Mass sales tax to the Mass State Dept of Revenue (wink, wink, nod, nod).
Revenue-covetous states will enact an "exit tax" to squeeze every last dime of revenue out of people leaving their states.
Some suburban subway stations outside Boston use to have "exit fares". Basically, if the station was more than X miles outside Boston, the MBTA would collect "exit fares" to pay for the extra distance trains had to travel to reach those stations.
Never underestimate Liberal Dem States' ability to get creative with "Revenue Enhancement".
My avatar is an actual bumper sticker from the 1970s/early 1980s.