What items involve sales-tax?
Sales tax normally applies to items bought/sold within the same state, but some states also have a “use-tax” which applies to items from outside the state. Issues regarding sales tax vary from state to state. You should probably check with an accountant or an attorney knowledgeable about the laws where you consult and where your client resides. However, usually consulting services are not considered taxable, but any tangible items sold or provided (hardware, shrink-wrap software, supplies) is. Some states are involved in efforts to make computer consulting taxable. It’s usually in your interest to see what legal activity is going on in your state regarding this matter.