All State Residents must pay sales tax unless holding a valid State Resale Certificate? Domains+ sales tax are at the buyer's expense or - sales tax with or without a business license [registered business name]...?
If it is a capital gains question, an accountant will be the best bet to give you a concrete answer on that.
If you are asking whether taxes need to be charged, the same answer would apply.
However, from what I've seen, most of the time domains are usually considered a service and so they are not taxable. But again, I'm not an accountant and I don't know anything about your business or situation.
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