According to this article, one should view The Force as taxable tangible property (TPP) as many states would.
States that have a sales tax follow a common taxability framework:
- imposing sales tax on retail sales of tangible personal property
- not imposing sales tax on retail sales of intangible personal property
- imposing sales tax on retail sales of enumerated services
The Streamlined Sales and Use Tax Agreement (SSUTA) defines tangible personal property as “personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses.”
In Episode 1: The Phantom Menace, "We learned that the Force is more than just a state of mind and a way of being with the universe. Instead, the Force consists of midi-chlorians—intelligent, microscopic organisms living inside our cells. We learned that one could measure a person’s midi-chlorian count by administering a blood test, and we learned that Anakin Skywalker had off-the-charts midi-chlorian levels so high that he was destined to be the Chosen One."
Because we can measure midi-chlorians with a simple blood test, see their effects, such as when the Emperor uses the midi-chlorians inside him to shoot Force lightning from his fingertips. Perhaps, then, The Force and its midi-chlorians are no different than electricity, which the SSUTA categorizes as tangible.
"With the Force consisting of tangible, blood-based midi-chlorians, it stands to reason that our inventor-retailer would need to collect sales tax on her sales of the Force."