Another common mistake is unflavored seltzer or sparkling water. It is often exempt as water but many retailer systems have it in the same category as soda and other beverages which are not exempt. I agree it is safe to assume retailers remit all sales tax to the state. Retailers are collection agents and to not remit would be a big problem for them. Consumers can submit proof to the state to obtain a refund of erroneously collected sales tax. In my experience that has worked well, though I have been disappointed that the state people seem uninterested in notifying the retailer to encourage a change in their system.