If residents in a local option tax jurisdiction shop in a city that does not have a local option sales tax, does that mean that they avoid paying the local option tax?

LOST
Sales Tax

Maybe. If a resident of a taxing jurisdiction takes physical possession of the item in a non-taxing jurisdiction, no local option tax can be imposed. However, if the Iowa seller delivers it by the seller’s vehicle or through a common carrier to the purchaser who lives in a local option tax jurisdiction, then the seller must collect the local option tax applicable in the buyer’s location.