This thread has been a real eye opener for me!! I had no idea that things were SO different state to state. Our neighboring state, Delaware, also has no sales tax and the property taxes are unbelievably low. So many people go to Delaware just to buy their cigarettes (roughly $28 per carton as opposed to about $55 per carton here in NJ). Seniors are retiring there in droves. I don't know about their licensing requirements but Delaware is looking pretty good to me for retirement.