Sales Amounts sometimes include sales taxes, sometimes don't

We use S2Member to calculate sales taxes for our video content web business. Our monthly subscribers pay us $19.95 per month. This payment is a recurring charge that continues being charged to the customer until they cancel their subscription. We pull down a report every quarter from PayPal to see what sales taxes our customers have paid us in the previous quarter, by state.

In a recent report, two California subscribers, who paid the same $1.45 sales tax, were reported as having paid two different sales amounts, $19.95 and $21.39. The $21.49 appears to be our subscription price plus the sales tax amount, added together.

Why would sales tax be added to sales for one monthly subscriber and not added to sales for the other customer?