Whether they are declaring it or not is another question.
No other question about it in my experience. They NEVER report it. In fact I was called in the back room back in the day when I still attended by an elder for stating in a meeting comment that state sales tax by law was to be reported to the state I lived in for durable goods purchased in a neighboring state which had no sales tax to comply with Caesars law. The "brothers" would routinely travel to that state to buy high cost items for themselves and others who placed orders in order to evade sales tax in this state. He said I was stirring up contentions.