.
Sales taxes can only be legally (Constitutionally) applied & enforced within the 'legal jurisdiction' of the taxing authority.
A 'taxing authority' has zero legal right to operate outside its geographic limits. New York cannot tax its residents for purchases made while visiting California, but California can tax non-resident New Yorkers when they buy things while physically visiting California.
The legal residence of a buyer has no bearing on state & local sales tax "authority".
Sales taxes can only be legally assessed & collected at the geographic location of the sales transaction -- the place where the sale is made and recorded.
An internet sale is transacted & recorded ("point of sale") at the geographic location of the seller's computer/server.
That's the only place a sales tax may be legally collected. It legally makes no difference whether or not the particular seller has some other facility or presence within a buyer's state -- the tax may only be applied at the specific point of a specific sale.
Catalog mail order sales always worked that way for interstate sales. Of course, many greedy state & local politicians have aggressively (and illegally) forced some retailers to collect sales taxes on residents who make catalog & internet purchases out of state.
The Commerce Clause in the U.S. Constitution prohibits states from imposing any taxes on businesses & sales conducted in other states.
Nonetheless, there is no limit to governments' desire for tax revenue -- whatever is left that isn't taxed now........will be taxed in the future, legally or not. The courts are government agents and rarely will protect citizen rights against unjust taxes.
Sales taxes can only be legally (Constitutionally) applied & enforced within the 'legal jurisdiction' of the taxing authority.
A 'taxing authority' has zero legal right to operate outside its geographic limits. New York cannot tax its residents for purchases made while visiting California, but California can tax non-resident New Yorkers when they buy things while physically visiting California.
The legal residence of a buyer has no bearing on state & local sales tax "authority".
Sales taxes can only be legally assessed & collected at the geographic location of the sales transaction -- the place where the sale is made and recorded.
An internet sale is transacted & recorded ("point of sale") at the geographic location of the seller's computer/server.
That's the only place a sales tax may be legally collected. It legally makes no difference whether or not the particular seller has some other facility or presence within a buyer's state -- the tax may only be applied at the specific point of a specific sale.
Catalog mail order sales always worked that way for interstate sales. Of course, many greedy state & local politicians have aggressively (and illegally) forced some retailers to collect sales taxes on residents who make catalog & internet purchases out of state.
The Commerce Clause in the U.S. Constitution prohibits states from imposing any taxes on businesses & sales conducted in other states.
Nonetheless, there is no limit to governments' desire for tax revenue -- whatever is left that isn't taxed now........will be taxed in the future, legally or not. The courts are government agents and rarely will protect citizen rights against unjust taxes.