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.....some sites do...some sites don't

If an online retailer has a physical presence in a particular state, such as business offices or a warehouse, it must collect sales tax from customers in that state. If a business does not have a physical presence in a state, it is not required to collect sales tax for sales from customers in that state.

EXAMPLE

Margo is passionate about rare orchids but can't find them in Indiana, so she orders her supplies online from an orchid supplier with headquarters in Vermont. The supplier has all of its facilities in Vermont and collects payment in Vermont. Margo does not have to pay Indiana sales tax (or Vermont sales tax) on her orchids.
A few months later, the supplier opens a warehouse in Indiana to handle its online orders for the entire country. Margo continues to order her orchids from the headquarters in Vermont but she must now pay Indiana sales tax. Her ride on the tax-free train is over.


How Big Sites Avoid Charging Sales Tax
Some big retailers with local stores can sell their products tax-free over the Internet because they have established separate legal subsidiaries to handle Internet business. For example, the Barnes & Noble website that you buy a book from online is a different company from Barnes & Noble at the mall. If the online Barnes & Noble doesn't have a physical presence in a certain state, such as business offices or a warehouse, no sales tax is charged for online purchases to customers in that state. The practice of establishing a separate legal entity principally to avoid sales taxes has raised the ire of thousands of brick-and-mortar retailers whose customers must still pay tax.


Consumers' Responsibility to Pay Sales or Use Taxes
Consumers who live in a state that collects sales tax are technically required to pay the tax to the state even when an Internet retailer doesn't collect it. When consumers are required to pay tax directly to the state, it is referred to as "use" tax rather than sales tax.
The only difference between sales and use tax is which person -- the seller or the buyer -- pays the state. Theoretically, use taxes are just a backup plan to make sure that the state collects revenue on every taxable item that is purchased within its borders. But because collecting use tax on smaller purchases is so much trouble, states have traditionally attempted to collect a use tax only on big-ticket items that require licenses, such as cars and boats.
Some states, including Connecticut, Maine, Nebraska, New Jersey, and North Carolina, have changed their attitudes and are stepping up efforts to collect use taxes. But bureaucracy, complex tax rules, and limited state resources have thus far prevented most states from pursuing use taxes. Since state governments are losing substantial revenue, the collection of use taxes may become a priority if the federal government continues its ban on Internet e-commerce taxes.


Internet access tax
Internet access taxes normally take the form of taxation on Internet service provider (ISP) access charges. ISPs levy these charges on users. Currently, these fees are typically imposed at the state level. There is no national tax on ISP user charges. No uniform description of Internet access taxes is possible; they fall within the category of sales taxes in some states, and telecommunications taxes in others; and they are considered service charges, which are usually exempt from taxation, in still other states. Ten states (which were grandfathered under the Internet Tax Freedom Act as part of a political compromise) are allowed to provide for some manner of taxation on ISP charges. The ten states are Hawaii, New Hampshire, New Mexico, North Dakota, Ohio, South Dakota, Tennessee, Texas, Washington & Wisconsin. Under the grandfather clause included in the Internet Tax Freedom Act, Texas is currently collecting a tax on Internet access charges over $25.00 per month. Texas collected tax on internet access prior to the enactment of IFTA under the "Taxables Services" provision of its Tax Code, see older § 151.0101(a). Texas has refined its tax code to define "Internet access service", include it under "Taxable Services" and exempted the first $25.00 on a monthly basis, See current Texas Tax Code § 151.325 & 151.0101(a).