Not to argue with the lawyer, but the current move to redefine the "sales tax" as a "point of delivery," or in some cases as a "point of use" tax, is an attempt to make you pay taxes to your local jusrisdiction on ALL purchases, regardless of the business presence, location, or method of doing business of retailers. The interpretation given is that generally used by interstate sellers, but only for the present; and it does depend on where you live. The laws do vary in the many different jurisdictions, but in all cases they come down to "whatever we can get." In some jusrisdictions the "point of use" concept seems to be succeeding. Ain't GREED wonderful!
And being all good citizens, no one in Kansas City Kansas drives the 15 miles across the river to Kansas City Missouri where the liquor taxes are 50% of Kansas rate and the stores are open on Sundays.
And our new Kansas system makes it unnecessary to drive 70 miles from Wichita to Hutchinson, where the local sales tax is about 4%, to buy a new refrigerator, since you'll now pay the 8.7% School District + Wichita City + Sedgwick County + State + Business Improvement District tax on it anyway.
For the present (sort of) the Kansas "point of deliver" change affects only in-state sales, but the intent is to extend it to, and collect on, all interstate sales (i.e. internet sales). They have attempted to write their new law so that the "business presence" condition will not apply.
There is a rather robust "semiofficial" organization dedicated specifically to obtaining taxation of internet transactions by local jurisdictions, and they have been "promised" a Federal law to enable it, and to require internet businesses to collect the tax at time of sale, "as soon as enough states pass consistent tax laws." The US Congress passed a prohibition against such taxation "until consistent state laws are produced." The original prohibition had a short duration, and to some extent permitted "existing rules;" but I believe it was extended in the last session.
The Kansas computer system encountered only a few (38,000? 0.47 per square mile?) distinct and different tax rates depending on purchasers' places of residence. I wonder how many there are in the entire US.