They can still tax if it's over $50, it's stupid. I had thought about getting stuff shipped to a person in the USA and then get it re-shipped to me.
It's illegal for the shop to send it as a gift, as I said before though it wouldn't be hard to include a second fake receipt in the box for a lower amount and claim the tax back.
Ebay have got into the mix now though and when you buy overseas. They offer the seller cheaper postage but you pay the taxes and other fees upfront. Good idea, BUT they're rate is much higher. The only person who benefits is the seller as they get cheaper shipping.
I think jl engineering use it, I think it's called global shipping