Do I need to collect sales tax on out of state purchases?

The short answer is: no.

The longer answer is:  maybe?  but probably not.

On June 21, 2018, The U.S. Supreme Court has issued its decision in the South Dakota v. Wayfair, Inc.case.  Most states now require remote sellers  (that's you!) to collect sales tax after they reach a threshold of $100,000 in revenue or 200 transactions in a specific state, either in the previous or current calendar year.

Here are some handy resources:

• https://blog.taxjar.com/economic-nexus-laws/
• https://www.nolo.com/legal-encyclopedia/50-state-guide-internet-sales-tax-laws.html