When I was out in California, my company closed up our Santa Cruz office very suddenly.

A large contingent of people working there decided to move to just outside of Portland (Vancouver Washington) mainly because of the fact that by living in Washington you wouldn't pay any income tax, and by adjoining Portland, you could do all your shopping and avoid paying sales tax.

I opted not to relocate there with everyone else (it seemed silly to move somewhere just for tax reasons), but I imagine there are at least a fair number of people who use that scenario.