If you think the ability of MA to inflict pain stops at the border, ask Town Faire Tire of NH how much their legal fees were for the MA sales tax case (the DOR argued that they knew the tired were rolling into MA, and thus has to collect MA sales tax at their NH location)
Town Faire eventually won, and to some extent they brought this on themselves -- use tax wouldn't have been an issue if Town Faire didn't choose to do business as a single corporation with locations in both MA and NH. Plus everybody benefited when the case drove New Hampshire to pass a law prohibiting our retailers from sharing private customer information with Massachusetts auditors