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Yes, The same item will be taxable or non-taxable depending on delivery method. If delivery is digital, no tax. If delivery is physical, then I have to charge sales tax.
I know we are not the only state that does this.
It is sorting alphabetically,, not numerically. If your images are actually named Image 1, Image 2, etc. then you will need to use leading 0’s to keep the name the same length. Image 01, Image 02, etc.
Hope this helps.