Usually, when the price at Amazon fluctuates, it is because they've run out of stock and are selling on behalf of other retailers (and at that particular retailer's price). In the case of the iHP-120, Amazon starts selling for J&R, Office Depot, etc.
I have no direct experience with Office Depot or J&R, but I think the general rule applies, that if the 3rd party retailer has a presence in your state then you'll be charged tax. I've never been charged tax for a direct Amazon.com order, but have been, for Target, Borders, and Gap.
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