I've purchased a few pieces of equipment from Norman Camera in Kalamazoo Michigan. They have an online store http://www.normancamera.com/ as well as local.
They have excellent salesmanship - no pressures and knowledgeable sales people. Their customer service I would rate above average. They are also very friendly and willing to answer questions. One thing I've found is that when most dealers are out of stock, Norman Camera usually is in stock. I began purchasing from them because I couldn't find an item anywhere else - and they had it.
Their customer service is awesome. On their website it states that they can charge a 10% restocking fee for returns, but I've returned an item twice and they've never charged me a fee. Also, the items usually ship within a few hours. Also, I think you only pay tax if you live in Michigan.
Liz