You're right.  I don't know if they have an office or not, they won't tell me.
But what Dell is saying is this:
They charge sales tax on "business division" customers but not "personal"
use customers.
Huh?
Sales tax is sales tax -- there is no distinction (under GA law) for sales
tax to business or consumers.  It would be exempt if the merchandise is
bought for resale, and in that event the final vendor would be obligated to
the (proper) state for remitting the tax he/she collected.

I am not satisfied with Dell's policy.  I canceled my order.
Thanks for the reply
hk

At 10:20 PM 9/7/01 -0700, Todd Last wrote:
>By law, if they have any business office in the state, then they have to
>charge sales tax to anyone buying their computers in that state.
>
>My guess is that they have a business office in the state that you are in.
>This could be like a corporate sales office, etc.
>
>Don't blame Dell - blame your state government.
>
>Todd