+1 to Al's post. The State of NJ has in the past acknowledged that it is difficult for them to enforce the use tax laws, and in essence in its tax materials has (in the past at least) tried to get on our conscience by saying it's the right thing to report your out-of-state purchases and pay the use tax.
Would you be more likely to buy new gear out of state if there was no sales tax
There is a retailer that advertises in the Absolute Sound that you can buy gear from him without paying sales tax. He is located in Delaware where they don't have sales tax. Being from California that would save me 9.5 percent off the top and that is without even negotiating. I don't know if he charges for shipping or not but it seems like it could be beneficial.