In no other business is the purchaser’s state relevant. If I go to a McDonald’s in California, I get charged the California tax, because that McDonalds is stationed in California and is under California’s jurisdiction. I am not charged Colorado tax simply because I am a resident of Colorado. What if I am a resident of Colorado, but am in California, and buy online off Amazon? Do I get charged California state sales tax, because I am currently in California? Do I get charged Colorado sales tax, because I’m a resident of Colorado?
If the business has no physical presence in a certain state, why should it have to be charging that state’s sales tax? They, or the consumer, is essentially paying a tax that has no jurisdiction over the store even though I have made the choice to purchase from a store that isn’t in my state. It just makes no sense at all.