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This can be time-consuming and confusing because tax laws vary significantly across the country. Certain states have enacted legislation, or so-called "Amazon Laws," that requires all online sellers to collect sales taxes. These laws even hold true for sellers who do not have a physical presence in the state.8 The Bottom Line Prior to April 1, 2017, there were four states that were holding out on tax-free shopping on Amazon.com: Hawaii, Idaho, Maine, and New Mexico.4 Four other states-Delaware, Montana, New Hampshire, and Oregon-do not impose sales tax,5 and Alaska has municipal sales taxes, but not statewide taxes.6 Key Takeaways How Amazon Sales Tax Is Calculated and Assessed