The U.S. one isn't a specific internet tax either. The U.S. legislation is just trying to implement what the EU already has: purchases will have tax collected b

The U.S. one isn't a specific internet tax either. The U.S. legislation is just trying to implement what the EU already has: purchases will have tax collected based on the destination jurisdiction. The current situation in the EU is that if you order a book from the UK to Belgium, you pay Belgian VAT for the transaction. There is also an exception that sellers below a certain volume are exempt from dealing with the cross-border VAT. That is precisely what the new situation in the US will be, if this passes: cross-state purchases will be taxed based on the destination state's sales tax, with sellers below a certain volume exempt.