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The is a very similar thread on thehighroad.org where a MA resident is asking about buying a standard capacity magazine in New Hampshire for a soon to be released, neutered, MA compliant S&W M&P and acknowledging that such a purchase would be illegal.
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I see no reason why the purchase,
in and of itself, would be illegal. There is no Federal or NH law regulating the sale or possession of magazines currently. Nor does the jurisdiction of one state extend past its border into another state (much to the chagrin of many states I'm sure). There i no "nationality principle of jurisdiction" in US law like there is in international law (ie, the US can enforce US law against its citizens for crimes committed counter to US law even when the crime ocurred outside of US - think tax evasion and go from there).
Basically, if it is legal to own object X in State A, then ANYONE in State A can own object x while in State A - that they are a resident of State B is irrelevant.
Now, where that magazine brought back across the border into MA, THEN MA law would apply to whoever was in possession of that magazine.
It is just like fireworks - anyone can buy them in a state where they are legal, but they cannot be brought back where they are illegal.