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PRINTERS:

According to the "Quill" decision by the Supreme Court of the US of several years ago, unless you have some sort of a physical presence in that State you do not have to collect or pay the sales tax there. Your costomner may have a local use tax issue to contend with though.
Mailing a catalogue or having a sales rep travel through there does not constitute a physical presence.

PRINTERS

No, you do not have to collect the Use Tax. That is the responsibility of your customer to pay to his tax authority.

The few states that I have dealt with would require the business drop shipping the order to charge sales tax if sold to a reseller but drop shipped to a non exempt customer. This is very confusing for a normally tax exempt reseller invoiced by a supplier with tax.

WOW!, we have really opened a can of worms with this sales tax q & a.

A few years ago, I sat in on an (I think thta itis called) "The Interstate Tax Commission" mettings where the State Tax Authorities discussed the significant problems caused them by "Quill" in collecting all the sales and use tax that they count. (It is never enough.) It will probably take a Philadelphia Lawyer to put the whole puzzle together. (Offense intended.)

The fancy word is "Nexus". What is the connection between the puchase and sale to the end user customer of a tangible product or taxable service? What is the jursidictional location of both buyer and seller? If broker Printer in FL puts together a deal between and printer job shop in GA who sells to a client in NC who has the finished job drop shipped to a customer in VA, I say that the VA customer owes use tax. If all transactions occur within the same jurisdiction then the final seller collects the tax from the retail customer and pays it over to the Renenuers.

I would look the the location of the actual final sale and change in ownership of the product.