FAQ: Do I have to charge tax on my shipments out of state?
It generally depends on two things:
1. What are the requirements of the state you ship from? Generally, if you HAVE to ship out of state to complete your legal responsibilities per your contract with the customer, then the ship-from state has no jurisdiction to tax, unless you know that the property will come back into the state after the transaction.
2. Do you have nexus in the destination state? If you have nexus, then you have to collect THAT state's "sellers use tax." Unless you're lucky enough to be shipping to a state with no sales tax.
What about shipments to Canada or another country?
Basically, it's the same answer. The shipment won't be taxable in the ship-from state, but I'm not an expert on Canada GST and provincial taxes - but I'm guessing they have equivalent rules about nexus.
Sates Tax Guy