Tax all items purchased via the internet, with the revenue to be shared with the state/county where it is purchase

Create a national code to tax items purchased via the internet, with collection of such tax by the seller. That tax is then reported and distributed by the seller to the sellers state. Taxes are collected by the seller even if the purchaser is not with the same state of the seller. If the sales tax of the purchasers locality is less than 4%, the rate of the sellers locality will be charged (with a minimum of 4% rate being charged).