The bill calling for sales tax to be collected by where merchandise is being shipped is illogical, expensive, and will be difficult to put into action.
If internet sales are to be taxed, then:
Goods sold by a business, internet or not, should be taxed at the point of sale, that is at the business itself. This makes tax collection simple. This is legal. States can tax sales within their borders. It is not legal for a state to tax sales in another state, which will be a legal challenge to the internet sales tax law, as written.
If business are required to collect sales taxes for 9,000 plus localities, how will they ever know which items to tax? there are complex rules in every jurisdiction on what can be taxes. PA exempts clothing, Ohio exempts food, New York exempts condoms.