Here are some excerpts from the post which is located on SalesTaxSupport.com.
There are 45 states plus the District of Columbia that have a state-level sales tax.
To determine which state’s rate is charged we need to determine where the sale is sourced. When we are talking about tangabal property (TPP) we generally look at the state where the product is delivered to the consumer. We call this state the “ship to” state.
The good news is that 36 states will accept some sort of documentation without a seller having to get registered, if the seller does not have nexus.
The bad news is that in 10 states (CA, CT, DC, FL, HI, LA, MA, MD, MS & TN) it is most likely that the seller will need to register to collect sales tax to issue a valid resale certificate.
If a transaction is not properly documented, it will not be recognized as a sale for resale.
To read the full post click here: Sales Tax on Drop-Shipping: Where New Sellers Go Wrong