Do companies in the U.S. have to charge a sales tax on digital products, e.g. Info products?

Sales Tax is a state-by-state question, but generally sales taxes are collected by sellers of almost any good (and quite a few services).

The sales tax laws have been updated to include digital goods and services in different ways across the different US states, and the application of these laws has been troublesome for most state and local governments. There are 28 states that tax digital products. There are 23 states that do not tax digital products., you are only required to collect sales tax in states where you have “sales tax nexus”. If you have nexus in a state, then you must apply sales tax to buyers in that state.
In general, digital products, or digital goods, are defined as intangible goods that exist in electronic or digital format. They are delivered to the end customer electronically, such as through email or online download. States using their own definition – In addition to the general categories listed above, many states have their own definition of digital goods and services. States not using any definition at all – There are 18 states that do not specifically define digital goods.
In 2011, the US Congress enacted The Digital Goods and Services Tax Fairness Act. This law provided a federal framework for digital taxes but did not go far enough in providing guidance and direction for the individual states. More recently, there have been several attempts by federal and state legislators to create a more homogenous digital tax, but there has been fierce resistance. The Federation of Tax Administrators is an organization of state tax authorities and administrators’ which surveys sales tax rates and provides regularly updated reports.
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