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Some exceptions where states can require sales taxes are things like lottery tickets, coins, cigarettes, & alcohol.
There are two ways in which a state can decide that a transaction through an affiliate network is taxable.
A-List of the States Where Residents Can Shop Online Without Paying Sales Tax
Alaska, Delaware, Montana, New Hampshire, and Oregon don’t impose a sales tax. In Alaska and Montana, consumers are technically required to pay sales taxes when they file their annual income taxes. But neither state has ever enforced that rule for remote purchases.
Note: These states do collect a use tax from shoppers who buy items from out-of-state retailers and don’t pay sales taxes. A handful of other states have no sales taxes but require consumers to pay use taxes equivalent to what they would have paid in sales taxes—for example, Kansas residents must report purchases that were not taxed at the point of sale (such as from an online retailer) on their income tax returns.
