As is their custom, Kansas has gotten into this, and it is their contention that the seller must collect the sales tax according to the place of residence of the purchaser, even if the buyer "receives" the item at the place of business of the seller. Because there is a uniform state sales tax, and most but not all counties impose an additional county sales tax, and some municipalities impose an additional city sales tax, and in addition some school districts have an additional sales tax... you can see that the bookkeeping is something of a problem.
The state, of course, hired consultants to come up with a computerised bookkeeping system to make the calculations for all the retailers in the state - at an estimated cost of $30M; but has recently admitted that the system actually cost them "more than double" the estimates. One probably reliable estimate says they paid a little over $90,000,000 in actual cost to implement the program.
Since the maximum difference in the sales tax to be collected is about 4%, this means that residence of the highly taxed areas must spend $2,250,000,000 on purchases outside their local taxing district, that would otherwise have escaped their local higher tax, just to pay for the program. Of course, since they now must pay their local tax instead of the "point of purchase" tax, there is no incentive for them to shop outside their local area, so retailers in small communities with lower tax rates will lose all of their out-of-district business.
Of course, those who live in a low tax area now will pay only their local tax regardless of where (in Kansas) they make a purchase, so they are free to go to the large metropolitan areas where the selection is presumed to be better, thus further moving sales from the small retailers to the dealers in the two or three large metro areas.
The specifically stated purpose in this change to "point of delivery" tax, which in this case means "place of residence" tax, was to enable collection of sales taxes on internet purchases. The actual purpose, and real result, of the change is to give large sellers in the major metro areas an advantage over smaller retailers in the small communities - or at least to "erase" the advantage of locating in a low tax area.
Many small communities in Kansas consist essentially of a local bank, only sometimes a post office, and an auto dealership. Often somewhere out in the country nearby there may be a fairly large furniture/appliance store. Many of these towns with an auto dealer may not even have a gas station. These retailers have located to "low tax" areas specifically to be able to compete, and now no longer have any advantage by which to attract customers from the high tax areas. They will be out of business within a couple of years, and the towns will be nothing but "bedrooms" for the nearest larger metro area (which many of them already are) - if they survive at all.
The unrecognized (thus far by the public) effect is that once you cannot escape the local sales tax it can be increased at will by your local "taxing authorities," since there's no longer the lobby from businesses that increased local taxes will cause them a loss of competitive advantage. And since the small towns will now receive taxes on all purchases made by their residents, they don't need local businesses in order to have a tax "base," so why bother.