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This presents a real mess for small businesses. For any business. While most states tax products, some also tax services. And then you have state and local taxes. As a business owner, how do I know if and what tax to collect as I might not even know the 'where bought or used' aspect of my sale. What if someone business a service, living in a state that taxes services, but with the company credit card in a state that doesn't, for a service that will be performed in a third location? Which jurisdiction applies? Which state charges me with tax evasion or something if I don't report the sale, don't collect the tax?

I like Washington's approach, responsibility is upon the state resident to declare taxes due for purchases made out-of-state, leaving the matter to one between the resident and their state.

Besides, if I don't have an office in that state, are they going to charge me and extradite me to answer for failing to collect a few dollars of tax?

Those are good points of why the burden should be on the taxpayer not the business selling the item. That states can’t figure out how to enforce it isn’t the business’ problem.