The first thing to know about sales tax is that if you're selling product (and sometimes services) to clients you'll have to pay it and the second thing to know is that every jurisdiction has different rules and regulations.  In other words, it is unavoidable and it is complicated.

Tax is required to be paid on goods sold, but some businesses can get exemptions to pass on this tax to the end consumer - the client.  The designer purchases a taxable item with the purpose of resale and at the time the designer charges the client they also must collect sales tax.  The purpose of resale is the exemption.  The sales tax is passed on to the client.

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