Internet sales tax trends in the USA

I have recently stumbled upon this publication by PwC US, which rather nicely describes the issues related to “click-through” nexus (Amazon.com vs. New Your State) and some other nexus approaches which result in internet sales being taxed with sales tax.

For me as an outsider (i.e. not being US tax specialists) this seems quite a step away from the objectives Internet Tax Freedom Act and the amount of countries adopting similar approach indicates a rising trend in the direction of taxing Internet based sales in the US. The outcome of this taxation is similar to the (current and/or upcoming) VAT rules in Europe. Well, I believe in a very ironic a way this will make VAT easier to understand for US based e-businesses. Recommended reading to anyone who is involved in e-commerce in US or is selling or advertising products/services in the USA.