Amazon collects taxes for users living in states where Amazon operates. More to your question, Amazon also has to and does collect sales tax for customers buyin

Amazon collects taxes for users living in states where Amazon operates. More to your question, Amazon also has to and does collect sales tax for customers buying from third parties in which they live in the same state. I'm not aware of specifically regulated items that can be sold in one US state but not another. There are restrictions on international exports though.