This is not correct you can only collect sales tax if the item is shipped to a state where the business has a location, stores inventory, has an employee etc. Out of state buyers are required to pay the sales tax rate in the state they reside (where the item is shipped to) when they file their state income tax and in the case of a business when they file sales and use tax. this is strictly for items that are shipped not a physical purchase in a store where you leave with the item. On a personal side I have had many things shipped form CA from
Amazon marketplace and other retailers and never paid CA sales tax. Items shipped and sold by Amazon will charge me my state tax no matter where it ships from.