“How do you impose a tax on a company that doesn’t have a physical presence in a state?”
Its called a destination based sales tax. Its absolutely immoral; but, its been around for a long time.
Its generally hard to enforce...except for big ticket items.
For example, I used to live in Riley County, Kansas...but the ford dealer where I bought a car was in Pottawotomie County, Kansas. When I tagged the car, Riley county said ‘pay up’ for the differential in their (higher) sales tax and Pottawotomie sales tax.
I likened it to a government sanctioned shake down racket.
I know there are states that have a sales tax that’s not uniform throughout the state...”local option” I think it’s called.I guess that’s a special case...I was thinking more along the lines of state-to-state transactions.