The training DigitalChalk sells and delivers online on behalf of its customers
is a professional service, not an item that is subject to sales tax.
The delivery of online education services are not subject to sales tax
in North Carolina per the NC Department of Revenue at: http://www.dornc.com/faq/sales.html
Additionally, the US Supreme Court ruled in Quill
Corp. v. North Dakota (91-0194), 504 U.S. 298 (1992) that a business is
not responsible to collect sales taxes for transactions that originate
in a state from which it does not currently have a physical office.
This is the foundational case that is the basis for why you don't pay
taxes for most things you buy online. The law actually doesn't absolve
the buyer from owing the tax but it removes the responsibility of the
retailer from collecting those taxes on behalf of the state.
the customer who purchases a course online through DigitalChalk is
actually doing business with DigitalChalk, not the course provider, this
protection is conveyed to DigitalChalk's course providers. DigitalChalk's course providers are receiving a
royalty payment for the use of their intellectual property in the
delivery of the service to the consumer.
DigitalChalk has no current plans to begin collecting sales tax from customers
unless the laws of the state of NC change or Quill v. North Dakota is