I tsays export from any state, not export from that state.
I get that. That is my point. You can’t tax an export.
The word “export”, legally speaking, describes not only what is happening, but who is doing it. If you give another state something, your state can’t apply a “sales” tax to that transaction. But if you take something from another state, your state CAN tax that transaction because it is not an export. It is import.
China exports to the US. The US receives imported items.