Lowes has a very strange prices for drop shipping and handling. There is no rhyme or reason to anything on their site. Some large items have shipping but another very similar large item might have free shipping.
This first link below will tell you all about their different membership programs and benefits. There is a 2% bonus back up to $750 in bonuses. And they offer some better prices for the memberships.
This next link below tells where they ship to mainly.
This 3rd link below is about their tax exemption. Basically you have to purchase it and pay tax, and then you request a tax refund later using their online form.