AirTag 2 Available for Record Low Price of $89 for 4-Pack

Costco is still 5 for $99; you get 1 4-pack and 1 single.

That’s not a very good deal. There have been better ones.

Ok I see. I wonder how big the sales tax variance can be? Obviously the US is large but is it worth it then to visit the cheapest tax location and buy a fully loaded MBP if available at an Apple Store for pickup? It's a theoretical question as fully loaded be likely a BTO anyway.

I recall back in 2009 or so the USD being weaker and folks would fly from Australia to the US to buy a maxed MBP, have spending money whilst there and still come out on top, saving money. As it stands Australia is still one of the cheaper countries to buy Apple products from, at least compared to Europe.

Five states in the US charge no statewide sales tax at all: Alaska, Delaware, Montana, New Hampshire, and Oregon. The lowest non-zero base rate is in Colorado at 2.9%. The highest base rate is in California, at 7.25%.

But local tax jurisdictions can bring the actual rate up to as high as 11.5% in a few states.

It's legal to travel from a higher-tax location/state in the US to a state with lower sales taxes and buy things there, and bring them back home (or wherever else) to a higher-taxation state, but then you're still subject to a use tax that requires you to pay the difference to the higher-tax state. This is enforced for higher-ticket items like cars, boats, and trailers, since you have to register them with the state, but consumer goods rely on the honor system, in which you're supposed to declare these purchases on your yearly income tax forms. But state tax authorities have virtually no practical way to track individual cash or card purchases made across state borders.

But if you buy something in a jurisdiction which has a higher tax rate than is charged where you actually bring that item and use it, neither state compensates you for the difference.

But how does it work if I'm in the US and order a device directly from Apple? Will the tax be worked out at check out based on IP address and thereby location of both myself and the device I'm ordering from? Or perhaps the tax is paid on delivery of the item?

If you are ordering something for delivery, the tax is calculated for the delivery address.
If you are ordering something for pickup, the tax is calculated for the store's address.
For digital goods & subscriptions, it goes by the billing address I guess.

Some years back, online retailers didn't have to collect the sales tax if they didn't have a physical presence in that state, but that loophole has generally been closed.

Thanks for explaining, sheds some light onto the cheap pricing in the US if sales tax is initially excluded. Surprised it can also vary by county and city also, as I thought it was solely State based.

Australia has an 11% tax but it varies if foods are take away or staple products. Here in Germany they have 19% sales tax on all and everything. They'll bring a sugar tax in next (no joke) and likely a CO2 breathing tax (hopefully a joke). I did once order an AVR cooling-fan unit from the US, obviously no sales tax was charged for export, but customs in DE did slap 19% on not only the product but also the entire shipping. Quite the rip off as the shipping logistics consisted of only a fraction on German soil and airspace. Double dipping so to speak.

But how does it work if I'm in the US and order a device directly from Apple? Will the tax be worked out at check out based on IP address and thereby location of both myself and the device I'm ordering from? Or perhaps the tax is paid on delivery of the item? Perhaps there's option fields to the location upon check out?

I believe this is how Amazon works as well. You are taxed based on the state you are ordering from and it is applied at checkout. Wether its via IP or not I do not know. It was kind of nice ordering from Amazon tax free when they were a "new" company and ordering online was still kinda new. Times have changed and Uncle Sam figured it out

Everything in Europe is notoriously more expensive but such a 4 pack is "only" USD 5 dearer in the EU. So agree that this doesn't seem like such a fabulous saving. Still a while to go but I'll be waiting for Black Friday deals on this product.

Edit: having written the above I've no idea what the sales tax is. Does it not vary by State in the US? Here in Germany its nationally 19%

In the US, sales tax varies by state, by county, and by city, as well as by product category, and is not included in advertised prices (it is added on during the checkout procedure and displayed on receipts/invoices).