I can see taxing purchases according to the sales tax rates of the buyer's state. There might even be a business niche among payment processors, providing geo-location (or customer-provided) tax lookups integrated into a shopping cart service. Paypal and Amazon probably already have preliminary designs sketched out.
Taxing access, however seems like it would take the growth of the Internet in the wrong direction. The bill would prevent this, if enacted.
Dare I say it? Good one, Washington!
i would prefer to see tax rate set at the "seller" country, not the buyer's. I hate regional pricing. Setting tax rate for the "seller" instead would mean that countries (or states?) have to compete on taxes, which will force gov't to better utilize resources instead of adding taxes for inefficiencies.
By using the buyer's location to determine taxes, states will still be competing tax-wise; it would be healthy competition, as opposed to a competition where the winning move is one to the Bahamas.
And even though it's usually illegal not to report it on a tax return, people cross state lines a lot for purchases (cigarettes, alcohol, electronics). Portland for instance has no sales tax while its very close neighbor Washington has no income tax.
This could all play out with Internet taxes too.