Yes, I believe they can, if you reside in any state where Heritage has an office. They have offices in NY, TX, and CA?. I was planning on buying a coin from them, and read all their terms, and hit the part about sales tax, and that went that
Here's the tax laws about coins/pm's by state ed. I'm sure they have to either follow how the law in your state reads if it's one they do have an office in or just not charge tax all together
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