In my state the tax is collected based on where the service is performed, but not really.
My state IRS can't figure out if I should charge the tax based on location of the client's residence or my office location.
I got them to allow me to bill everything based on my business address which pisses of some of my clients because I live in one of the higher sales tax rate areas.

Either way, if I did service for you in xyz, it wouldn't matter that you also have 2nd home (or just billing address) in another state. I bill based on where the service was performed.

One of my clients is an environmental engineer and told me that my fricken New Mexico is one of only 3 states that charges sales tax on labor (yes, labor, not just parts). He told me that he lost some business because on $200,000 bid, that 7+% does add up.