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Guys, before you use some dodgy tax evading mechanism, PLEASE consult someone competent in your state. Taxable events are not limited to transfer of possession; they also include transfer of title. For example, California Revenue & Taxation Code section 6010 defines "Purchase" as including either transfer of title or transfer of possession.
The fact that eBay doesn't collect the tax on an item shipped to OR does not mean you do not owe use tax on the item in your state. You received title to it, so odds are that your state considers you to have purchased it. My uncle was a tax attorney. His advice to me was just pay the taxes and save yourself the headaches.
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