Marshall - 8:56 pm on Jan 23, 2012 (gmt 0)
I have to admit I do not understand how legally a state can require you to collect a sales tax based on the address of the buyer. After all, you are not conducting business in that person's county/parish. That, IMHO, is akin to me being required to collect tax for the other 49 states (plus DC) even though I do not have a physical presence there.
In Pennsylvania, it is based on where the business is located which not only seems more sensible, but makes filing taxes a lot easier.