Sales tax question - independently publishing through KDP and IngramSpark

This question may make me seem a bit clueless, but I want to make sure I’m understanding at least the basics of sales tax correctly.

For direct sales, authors need to report on their sales for their state for sales tax.

What about for sales through Amazon and IngramSpark’s distribution? Do the retailers typically handle the sales tax in those cases?

Thank you! I understand that no one wants to give specific legal/tax advice here, but just trying to understand the basics!