Uniqlo has an option to use GiftNow. If you use GiftNow, they will apply an estimated tax base on the highest sales tax in the country, with that honor belonging to California (12%). The tax is applied regardless of whether your state charges sales tax on clothing or not. If the recipient lives in a state where no sales tax is charged, the recipient receives the tax amount in the form a gift card. This is done without your prior approval. So if you send someone a gift costing $200 you will inadvertently give the recipient an extra $24. If the recipient never redeems the gift card, guess what? Uniqlo benefits from the unused amount.