If you go by the letter of the law, you would not include sales tax collected from a buyer in sales, as you are simply holding that money to be turned over to the government. This is the way if was historically reported.
For practical purposes however, it would make more sense to include the tax in sales if it is reported that way on the 1099-K form. Since the form 1099-K is a relatively new phenomena, I suspect the IRS will come to some accommodation in the future that will allow for the sales tax to be reported separately on the Form 1099-K. In the meantime, either way to report it will result in the correct net income being reflected on your tax return so it may be up to each taxpayer to choose the best method that works for them.
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