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I was never once taxed for purchasing M$ Points from a store or even digitally when the currency was still in use, but I also noticed sales tax on XBL. IIRC Microsoft Points weren't taxed whether in-store or digitally because they were considered a digital currency and weren't allowed to be taxed by law. Since they switched to USD and other "real" currencies, they're taxable now.
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It's possible you weren't taxed when buying the points. What I should have said is regardless of you being taxed when you purchase the points or not, you won't be taxed for redeeming the points for downloads.