The states that charge a sales tax require their merchants to collect in their behalf for sales made to customers within the same state. Customers outside of that state are expected to pay the tax by themselves. The taxes are owed to the state where the item is shipped, which is the location of title transfer. This is usually the home state of the customer. You can get the required forms from your state department of revenue website in the section about ''sales and use'' taxes if you''re interested in submitting one.