@Quipling @JamesRussler
Now I'm bothered by this all of the sudden. Probably due to being preoccupied with enforcement. I'm starting to think SCOTUS had it right to begin with. The crux of it seems to be can a state compel tax collection from a business (located in another state) over activity not taking place in their jurisdiction?
Let's say I give a buddy money to buy me something when he travels across state lines. The cash leaves my state, enters another, a sale is made, and goods are transported across state lines. Can anyone argue that this business has an obligation to collect the tax that would be owed in the other state had the sale taken place there?
Seems like the simple solution to all of this is to have sales taxes collected on all sales within x-jurisdiction at the same rate as any other transactions taking place there. Then businesses can worry about one rate and remittance. In the process, all sales get taxed and collectively the states get their revenue.