I believe only if they are local to you (i.e. in your state) would you charge tax. If the transaction crosses state lines, there shouldn't be any tax.
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For hosting it varies from state to state. In NY there is no sales tax on hosting since it's a service not specifically covered. You would still owe any income tax on the money collected, however. This varies by state and locality, so it's best if you ask an accountant, as advice on a forum is anecdotal and not legally valid, typically.
You can research your state and local business laws for an answer, or save yourself some time and hire an accountant or lawyer to do it for you. However, I'm guessing tax law is not the forte of most people in this forum. It sure isn't mine.