The concept is that a seller needs to collect the appropriate sales tax for the state of their buyer and submit that tax to the state where the buyer lives.

I've been expecting this to happen for years. I was talking w/ the owner of a shop I used to frequent about 15 years ago and he was saying back then that all the lost sales tax income from mail-order & online sales with businesses out of state was going to have to come to a stop.

It makes sense, even if you don't like it. If your state isn't receiving the expected sales tax due to lost sales from this, they're going to raise the sales tax rate on what is sold in state, raise property taxes, and increase other fees such as vehicle registrations, etc.

Yeah, in some places you can game the system, like living in Washington (no state income tax) and shopping in Oregon (no state sales tax). However, the money for your school system, your police force, your fire department, the local library system, etc., has to come from somewhere. You're not "saving" the tax when the local jurisdictions can't meet their budgets and have to resort to these other ways to bring in money; you're only shifting where the funds are coming from. The bills gotta get paid, or the services are no longer supportable.

Is it more work for businesses that have a large volume of out-of-state sales on taxable items? No doubt, although I'd expect there will be some minimum annual sales volume requirements to determine who needs to comply. I can't see someone like Dwayne Porter having to deal with it, but Jeg's & Summit? Oh, yeah.

EDIT: Virginia, where I live, has had a section on their state tax form for years for submitting sales tax due for non-taxed out-of-state purchases you've made during the taxable year. My wife and I actually do a reasonable job of tracking it so we don't raise any red flags w/ our returns. Other people may choose do to it differently... for now. At some point I can see this being a much more closely watched item, if the states aren't able to collect out-of-state sales tax directly.