Check out this Wall Street Journal story explaining which states require that Amazon pay a sales tax. Excerpt:

Amazon.com this month begins collecting sales tax from purchasers in Minnesota and Maryland, marking the 22nd and 23rd states where the online retailer assesses the levy.

With the new states, about 69% of Americans—nearly 219 million people—will be subject to tax on their Amazon purchases.

That’s a big switch from a few years ago, when Amazon fought to protect customers from sales tax, viewing it as a competitive advantage over brick-and-mortar rivals.

Now, Amazon perceives itself as disadvantaged versus online rivals such as eBay and Overstock. That’s because a 1992 Supreme Court ruling allows states to apply sales tax to any retailer with operations in the state, which some states have interpreted to include partners. …

The next state where Amazon is scheduled to collect sales tax, says the WSJ, is South Carolina in 2016.

Hawaii has consider legislation to tax Internet sales, including this past session.

A bill that would require retailers to collect taxes on Internet sales transactions passed out of the state House of Representatives with a 42-to-9 vote but did not get a hearing in the state Senate.

The Chamber of Commerce of Hawaii testified in support of the measure, stating:

Currently, many internet-based sellers unfairly benefit from the State’s inability to enforce the Use Tax against individual purchasers. The result is often lost revenue by the State, and lost sales by conventional and “brick and mortar” retailers, many of which provide  employment opportunities for our residents. The bill would help eliminate this tax gap. We believe that measures such as these, which improve the enforceability of existing tax laws, arefar preferable to new and higher taxes as the means of meeting the State’s budgetary requirements.

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WSJ