IF
And that is a big IF
... we are going to implement an Internet tax, it should be based upon the shipping and receiving address. Require each state to publish their “Internet tax rate”. Then based upon the two addresses, average the internet tax. Say the shipping address has a 4% tax and the receiving address has a 6% tax. The average would be 5%. Charge that 5% to the customer, then split the amount into an equal amount that then gets remitted to each state.
The net effect will be to push shippers (and their jobs) to lower taxed states. Likewise, individuals in high tax states will want to move out of those states.
Are you kidding? More likely the result would have the consumer being taxed the full rate at BOTH ends.
The US Senate is not interested in splitting the taxes with the states and leaving themselves out.The net effect will be to push shippers (and their jobs) to lower taxed states...
LOL!
The net effect will be to (further) push shippers (and their jobs) OUT of the country.
You forgot the 2% or so vig that the Federal government will skim off the top!