This is a tricky issue, and one that is constantly evolving. Remote sales are generally not taxable if the seller lacks a physical presence in the state in which the item is purchased. But this area of the law has become increasingly complex as a result of recently enacted state laws aimed at imposing sales tax on certain types of online retailers, specifically affiliates. WIthout knowing the details of your business, I would assume the best bet is for you to contact the revenue departments of the states where you do business (but do not have a physical location) to better understand their current regulations. You can use the state locator on Business.gov to find the appropriate contact information: http://www.business.gov/states/