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Are there taxes on advertising sales?

I am starting an online magazine. Do I need to charge sales or other tax on the ad space I sell? Do I need an LLC in each state that I have a buyer?
Pam Newman answered December 3, 2008
URL: http://www.entrepreneur.com/answer/221773
You will need to contact your secretary of state to see what taxes/rules apply to your type of business.
Pam Newman is a Certified Management Accountant, author and Certified QuickBooks ProAdvisor for Financial and Point-of-Sale software. She is also president of RPPC, Inc., which provides customized business development services.