If Oregon gets a sales tax of course they will have to pay a sales tax for anything purchased on the internet. We recently moved to Northern California and anything we purchase online for delivery to our home is taxed. If it is delivered to a friend living in a non-sales tax state there is no tax. A lot of the companies are now waiving delivery fees to defray the tax cost and possibly keep online purchasers. The weirdest thing I have run into was a company selling hardwood flooring in Oregon and California and when I was ordering flooring in Medford that I was going to pick up personally the owner told me I would have to pay California tax on it since I was a resident of California. Needless to say I opted for a local Medford owned business. Got a better price too.

People who advocate having a sales tax do not seems to understand the administrative burden it puts on business. Depending upon the amount of taxable transactions, many (I'll say most) businesses have to report monthly; others quarterly and some fortunate small businesses only annually.

Businesses selling in multiple jurisdictions may be faced with not only the state rate, but local rates also. Remember, not all businesses is conducted in a store at a specific location. Zip codes are of limited use in determining local rates.

What is taxed and what is exempt is a whole other matter. And Use tax (Use tax is the tax that is supposed to be reported and paid by the customer on taxable sales when the sales tax is not otherwise collected - such as on internet purchases) is universally under reported and practically impossible to regulate.

I could go on and on, but I already see your eyes clouding over...