The state of Washington has a very similar concept: Business and Occupation tax. If you have nexus you pay taxes on local revenue. That’s in addition to the sal

The state of Washington has a very similar concept: Business and Occupation tax. If you have nexus you pay taxes on local revenue. That’s in addition to the sales tax. The tax rates vary by industry, mostly a fraction of a percent. I don’t know how successful the giants are in dodging taxes though. Perhaps they are trying to setup “independent” out of state entities that handle all of the sales. There is also a trend afoot that pushes all businesses to pay sales tax across the entire US, nexus or not. The idea is that modern software makes compliance easy across all local tax regimes, so the old excuse of unmanageable complexity is losing its power. I don’t know the details though. So We might end up with the idea of nexus being deprecated too.