Shopify tax settings for stores outside USA but selling to USA customers

Good day everybody,

I am a new Shopify store customer and my store location is in Spain, however, I plan to sell only via print on demand and dropshipping from USA to USA based customers. Do I need to collect US federal state VAT for products sold to USA based customers ? If so how do I set this up in Shopify?

In case I do not have to collect US federal state VAT for USA based customers as my shop is based outside USA how do I set this up correctly in Shopify? Thank you for your guidance. Kind regards from Spain. Mert