I say either go with TRF trusted sellers or if you don't mind a used Rolex as your first, then some trusted internet grey dealers such as Bernard Watch, Bob's Watches, Capetown Jewelers and Swiss-Wrist. They all have very good ratings on Better Business Bureau and they provide at least 1-year warranty on your used Rolex.
Tax savings could be significant when you consider buying a Rolex. For me, I never buy from a local AD - I would go to local AD only to try out the watches and know what I want. Once I figure that out, I'll be buying from out-of-state sources to save $$.
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