The proper Internet tax method would be to:
1) have each state publish as single internet tax rate expresed as a percentage of sales
2) Determine the tax by averaging the tax rates of the states in question (shipping location and billing location)
3) seller/shipper collects the tax
4) sends half of the tax amount to each state
The net effect will be for shippers to move operations and jobs to lower tax states. Likewise, individuals will want to move to lower tax states.
Actually the proper internet tax method is to realize that it’s mail order and all the old mail order rules apply exactly the same way as they did for the Sears catalog in the 19th century. Really this is a puzzle that’s been solved, and everybody conveniently forgot about it in the 90s.
I can understand large and even some specific medium sized companies trying this, but; no mom and pop shop or any average Ebay seller should be expected to collect taxes and send them to every state that they or he and/or she sold an item or more to. This is another administrative nightmare for every small business, not to mention the time wasted and the cost. So, are these sellers or even of used goods going to have to charge a tax,too? Once something like this starts where does it end?