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As per NY State Department of Taxation and Finance Notice, TB-ST-155, New York State sales tax is applied if tangible personal property is delivered to or transferred to the possession of a purchaser's agent, representative, employee, or a private or contract carrier hired by the purchaser, the location of transfer determines if sales tax is due, regardless of the ultimate destination of the merchandise

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Melatonin-containing disposable vaping products were purchased online (Table S3) for nontargeted chemical analysis using both LC-MS and gas chromatographymass spectrometry (GC-MS) and targeted analysis of melatonin using LC-MS

It still seemed ludicrous to me, but, somehow, amazingly, she was right