No it isn't.
Customers outside of USA, use a random public USA address as billing address if required and the order will be successful. It works, tried it.
Billing address from 10 states (New York, Texas, California, New Jersey and a few more), will incur additional state sale tax. If you use address in 40 other states like Utah, New Mexico etc, there will be no sale tax.
After the purchase, go to your Account Game Library section and copy the Steam Product Code.
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