The most painful "thorn" in this proposed plan is whether the state the goods are sold in, or the state the recipient lives in, gets the tax credits. Of course each side demands priority. But which entity is truly the 'boss' faction? Then possibly will there be Federal tax assessments?
The majority of Internet shoppers like the convenience of buying on-line, not having to travel and mingle [hassle?] with other shoppers. And the savings of no local or state taxes. Could be more than 8% of total cost of product. Only a few states do not impose a sales tax. But Internet shopping can incur shipping/delivery costs that may be massive.
https://taxfoundation.org/state-and-loc ... ates-2018/