[Apache]

Most states require the retailer to charge and collect sales tax if the person is physically in your store or is a resident of the state. If the person is from out of state and is buying from a phone or the Internet the onus falls upon the buyer to pay the sales tax in his or her state of residence.
Georgia recently passed a law requiring any non dealer, selling a vehicle, to collect sales tax. This was because most buyers were not voluntarily paying the sales tax as was required by law. There was a huge uproar from the public and the law was repealed.
So far Georgia does not tax labor. They are considering it though.
Apache