[lucasjung]

Under current tax laws they would most likely only do this in states where they already have shipping centers (Nevada and ...?) because opening such a store would create a nexus, requiring them to collect use taxes on all of their online sales to the state where the store is located.

[nooneelse]

On the other hand, the problem of collecting those taxes when the customer ordered in the show-room is vastly easier than the burden they would face trying to collect taxes from online shoppers. Online, they would have to figure out where the order is from (not hard with browser location these days), and then have a way to figure all the taxes due from various types of transactions at any point on the map. With a show-room, they can pre-figure the rates for just the show-room locations like every other store does. It isn't a "have a solution for any arbitrary point on the map" problem anymore, thus is much more tractable and less expensive to solve.

Of course, the smart shopper then puts together a wishlist in the store, and clicks buy on their phone out in the parking lot.