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I would think so, but if you buy online at lego.com there is no tax, same with toys r us online
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Any purchase made in a store (Target, TRU, Lego Retail) will include state sales tax. And depending on your location, if Lego (or Toys R Us) doesn't have a physical presence in your state of residence, then chances are you won't pay the sales tax (or your state doesn't have a sales tax) for online purchases. I'm charged sales tax for every TRU online purchase, but not Lego S@H, since my state has TRU brick and mortar locations, but no Lego retail stores.
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