What are the rules for sales tax when an item is purchased in one state NJ to be sent to another state?

When an item is purchased in New Jersey and shipped to another state, sales tax is typically collected based on the seller's location and the buyer's location. If the seller has a physical presence (nexus) in the buyer's state, they may need to collect that state's sales tax. Conversely, if the seller does not have nexus in the buyer's state, they generally do not collect sales tax. However, the buyer may still be responsible for use tax in their state.