I'm pretty sure sales tax depends on the regulations of your state...
according to their site
Quote:
SALES TAX
iTunes Store transactions will include sales tax based on the bill-to address and the sales tax rate in effect at the time your transaction is completed. If the sales tax rate for the billing address changes before the purchased or rented (as applicable) digital content is downloaded, the new tax rate in effect at the time of download will apply. We will only charge tax in states where digital goods are taxable. No customers are eligible for tax exemptions for transactions made on the iTunes Store.
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So yeah, I would guess that it depends on the state laws.
I looked around, and it looks like North Carolina levied a new tax on things that are....uh what this site calls "digital property" ("Sales tax on online purchases, digital downloads of items like songs and movies...") effective Jan 1, 2010, so that's probably what happened....looks like NC has a bunch of new taxes this year in fact...so...if you notice stuff costing more...thats probably why lol
Apple can't swindle munny out of customers by raising their own sales taxes lol It's all done by each state.