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If it is, no.
Where is you friend? What would the total price for the game be if he added it to his checkout, with any possible taxes?
Give him one of these http://store.steampowered.com/digitalgiftcards/selectgiftcard
I needed to know to look here https://steamdb.info/app/578080/
Two, use this https://www.howtogeek.com/331114/how-to-send-a-steam-digital-gift-card-in-any-amount/ to send a custom amount to him for the price he sees during checkout. He may have State taxes where he lives.