This depends on your type of business activity. Are your sales transactions made online or do your customers visit you in person at a store front?
If you run a business with a physical storefront, collecting sales tax is straightforward. You charge your customers the sales tax required by the jurisdiction where your business is located. However, if your transactions are made online and you do not have a presence in a particular state, you are not required to collect sales tax.
This is based on a 1992 Supreme Court ruling in which the justices ruled that states cannot require mail-order businesses, and by extension, online retailers to collect sales tax unless they have a physical presence in the state.
Keep in mind that not every state and locality has a sales tax. Alaska, Delaware, Hawaii, Montana, New Hampshire and Oregon do not have a sales tax. If you have additional questions, you can refer to your State's Department of Revenue Office and or website for additional rules