I am in California and I buy all my top-ups at Target. I have yet to be charged any tax or fees on them, and in fact they are discounted about 5% on a very regular basis.
Edited to add the fact that I buy the top-up cards in person at Target. Not online.
You're lucky! I'm in Wisconsin and we are charged both sales tax but then also a "police and fire" fee on top of that so a top up can cost close to $5 more than the face value.
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