In general, they would all get the benefit, since businesses in other states would be remitting the taxes to their state, while they were remitting taxes to the other states.
Of course, net export states would come out ahead.
But the law could provide remittance to the out-of-state companies for collecting the taxes. Of course, if that was too high, it would be another thing that would bias the free market toward the out-of-state internet company.
This issue isn’t about the taxes. It is about collecting the taxes. The taxes are a state issue. If i don’t like my state sales tax, I can ask my representatives to change it or repeal it.
We are talking about aiding the state in tax enforcement.
It isn’t that different than federal and state collection of income tax withholding.