I was paywalled form the article but wouldn't an easy solution be to rule; 1) Businesses are responsible to collect tax at point of payment. 2) Sales tax is p

I was paywalled form the article but wouldn't an easy solution be to rule; 1) Businesses are responsible to collect tax at point of payment. 2) Sales tax is paid at the rate of, and to the state where-ever the item is delivered to/or picked-up by purchaser.