I don't have a cite for my claim that out of state purchases uses less state services, but I do believe it is pretty obvious. My reasoning:
An in-state retailer uses police/fire protection for the entire time the item is sitting on the shelf, local roads to move the item to the store, police/fire protection at the production site if the item was made in-state, and assorted local regulatory services depending on the specific business (e.g., health inspectors).
An out of state retailer only uses local roads as the item is shipped to the customer.
I don't see any plausible way that an out of state retailer could use anything remotely close to the same amount of state services as an in state retailer.