Well, yes, kind of, but not quite. What you mentioned is sales tax, for goods and services sold within US. I believe they were reffering to "import taxes", when you bring something from abroad to US, you are supposed to pay import duties. True, whether it be a collectible Ferrari made in italy or chinese crap for wal mart, yes you pay import taxes, since the origin of goods is abroad.
Since this is originally made within US, Wms paid to govt sales tax when it originally sold it new to wmomever bought it back then.
Now, its coming back to the place of origin, it has been used, is coming not to a business but to a private individual that collects those things for his own amusement in his own house.
People collect all kinds of things, guns, cars, stamps, this particular bunch here collects pinball machines. That customs agent mentioned by some other poster above "can't understand" why would somebody collect that, is irrelevant and his problem and not the law.
Now, if said machine later on is refurbished and sold by a business for profit later on, then that business is supposed to collect sales tax. There is no longer "import duty tax" in place since it is now within US territory, just good ole sales tax. That's the law.
As soon as it clears US customs in the destination port by a customs broker, its clear of US customs hands.