A:AnswerYes you can use it without service. You can buy any smart phone and use it with wifi. You can definitely get a cheeper phone doesn't have to be an apple phone.
A:AnswerTaxes are Not negotiable. Each state makes up their own tax rate . Utah's is 4.7 %. so say the phone cost $500.00 you would pay $23.45 . Best cannot bend the law on taxes. Hope this helps