Excise Tax

Send them back a letter stating that you will gladly pay the tax, but you would also have to claim the purchase as a loss on your tax return due to the fact that they were destroyed in a fire.

Seriously, you could try to get out of it, but it is not worth the hassle IMO. They will get their money one way or another (ie deduct it from your income tax refund or garnish your wages). Many states are hurting financially and trying to squeeze all the revenue possible from their serfs...er residents.