Should I scrub owners off that live in certain states like California?

I heard that it is not recommended to send mail to owners that live in certain states specifically California, Tennessee, and North Dakota. For example, if I send mail to a county in Wisconsin, should I delete owners that live in California, Tennessee, or North Dakota? Do these states somehow charge a fee or sales tax? I heard this person doesn’t send mail to owners in these States, but they didn’t say why.

@alanna-m why not send mail to CA, TN and ND states? I’ve never heard that.