Shopify uses tax calculation software to automatically apply the correct rates at checkout. If your customers are in a different country, or if you are based in the US, their tax rate may change depending on their shipping address.
If you use pickup address prepopulation for example, and a customer removes the store pickup address and enters their own address in a different state, the wrong tax rate might be applied. We cannot prevent customers from changing their address manually, through their customer accounts, or through express payment methods.
For more information about tax calculation, take a look at the Shopify tax guide.