Setup > Accounting > Setup Taxes > Charge Sales Tax on Store Orders will only show if Website feature is enabled. However turning the latter on will need the following dependent features to be enabled as well:
Setup > Company > Enable Features > Web Presence:
Advanced Site Customization
Web Store
Multiple Web Sites
Advanced Web Search
Advanced Web Reports
Sell Downloadable Files
Customizable Checkout Subdomains
Document Publishing
Host HTML Files
Note: Turning on Web Store will also turn on Multiple Web Sites feature.
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