In general a 1098T reports the amount your (or your child) paid in education expenses (i.e., Tuition). There would be no sales taxes involved.
However, a 1098T also reports the amount your child received in scholarship monies. Given certain conditions (a degree seeking student who used the money for tuition, fees, books) scholarships are usually not taxable as income. See http://www.finaid.org/scholarships/taxability.phtml for more information. In no case, would sales taxes be involved.
