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As far as I know, soul gems trap souls of all creatures. At least in theory. In practice, however, sometimes you cannot trap a soul even if the size of gem is appropriate for the creature's level (for example, petty soul gem for levels 1-9). Asked ZOS about it and heard no clear answer, only the following:
Regarding the soul gems, in some cases they will fill if you continue to kill the same type of monster or enemy over and over again, and also some enemies are stronger than their level,
I can see Black Soul gems entering the game in a Necromancy addition.
Words contained in posts, at which point I stop reading and will not respond...
Toon / Mana / WoW or any acronym following "In ___" /
Pets (when referring to summoned Daedra) / Any verbiage to express slang (ie, ending in uz,az,..) / Soul Stone
... to be continued.
I found some in the Monkey Temple. A little monkey was stashing them in the fireplace. Shops have soul gems. You just need to find the right kind of shop as there are many scattered throughout the different areas or, you could just find the Mages Guild.