Chum Man, I stand corrected. Apparantly Cabelas split their business into three entities. Physical, internet, and mail order. So they claim that they are exempt from the state sales tax since their physical store is separate from their mail order and internet stores. They usually require a state to give them a ruling on the sales tax issue before they will build in that state. Chum Man, do you know if Washington ruled in their favor on that before they built here? I'm guessing we did since they built the store.