Some state in the United States doesn’t charge for additional tax for digital purchase, and since you’re living outside the US you should have no problem with its legality, so here are the following states and Zip Code that you can use:
To avoid this additional fee’s when checking out, you must enter a Tax-FREE US Zip Code. Like for example in Legend of Zelda instead of paying $59.99 only, you’ll be paying $65.98 in total, the tax fee is $5.99 tax. Once you checkout, you’ll notice that there is an additional tax fee on the top of the total price, an addition of 5% to 10% fee plus the original price.
If you’re from a non-US country and want to purchase a game from Nintendo eShop, you probably asked for a US Zip Code before buying or entering the online shop.