Donald Trump participated in something known as the empty box scam. He bought $65,000 worth of jewelry from Bulgari across the street from Trump Tower, and had the record show that it was mailed to him in an out-of-state address. Now, if you're not a New York resident, you may not have to pay sales tax if the jewelry is mailed to you in another state. The problem is, they were empty boxes. It was proven.