I've never been able to figure out a straight answer regarding the the iTunes tax situation. From what I've been able to piece together, they don't charge regular sales tax per se. Some states implemented "download" taxes. For some states these equal sales taxes, but it seems for most it's a lesser amount. In CT it's 1% (our sales tax is 6%). In effect it's basically an iTunes tax because in order to charge it the good must be sold as a download and the offerer has to have a point of presence in the state.