No, but the seller must state that it is made in the USA (or Canada or Chile or Mexico) to qualify. And that's manufactured not purchased.
And sales taxes are still applicable wherever the item is manufactured. Or whether it is new or used.
And if the value is over $20 CDN (about $17USD) it still must be brokered through the border. The shipper charges a fee for this that ranges from $5 (GSP) to $10 (Canada Post, but often waived) to $25 or more (couriers).
