People who do lawmaking know after a while how important process is. You can do the same thing in different ways, and it can have drastically different effects.
In Washington, where the sales tax is relatively high statewide (with some local add-ons as well), there is a limited exemption on the sales tax to non-residents. Only residents of certain areas qualify: Oregonians do but Idahoans do not, because it applies only to jurisdictions that do not themselves impose sales taxes. At their discretion, retailers can make exempt sales, but do not have to. (A lot of Vancouver residents make them to Oregonians, for example.)
That exemption has been a matter of just not paying when you buy. But that may change if Senate Bill 6061, introduced today by Senators Cheryl Pflug, R-Maple Valley, and Ed Murray, R-Seattle, is passed. Technically, it keeps the exemption in place, but requires that it be imposed at the time of sale. The buyer would then write to the state and ask for a refund.
Think in terms of that $50 rebate you can send for when you buy a electronic item. Maybe you forget about it, or lose the paper - generally what the manufacturer hopes will happen. Now, the state of Washington will be hoping for the same thing.
The exemption, of course, was sought by border retailers who didn't want to be too severely disadvantaged (especially by Oregon). Wonder how they'll react to this?