Investopedia: How Does Amazon Charge Taxes on Its Products?

“Technically speaking, Amazon does not charge sales tax because only governments can levy taxes. What Amazon can do is set up processes and systems through which taxes are applied to online transactions. Since there is no federal sales tax in the United States, this means Amazon has to comply with hundreds of different tax jurisdictions. According to the Institute on Taxation and Economic Policy, there has been some pushback by Amazon, as the company dropped affiliates in Colorado, Arkansas, Missouri, Maine, Rhode Island and Vermont to avoid state-specific sales tax requirements.”