Georgia

However, it's necessary. As many others have pointed out state and local governments depend on sales taxes to function. As more and more commerce has moved online those revenue streams have begun to dry up, forcing cutbacks that are hurting not only the employees of state and local governments but the citizens. Georgia is in a hell of a mess right now (granted, much of it is self inflicted by our GOP government cutting taxes for big business) and that tax revenue is critical so the state can continue provide services that are needed.

As far as the premise that taxing online sales is regressive, I see a tiny sliver of validity to that argument. However, the fact that online sales are getting taxed isn't the problem, we've always had a sales tax and buying stuff online was merely a temporary way to avoid that. What's regressive is when sales taxes are increased while income taxes, property taxes, and business taxes are cut, with the net result being a shift of the tax burden from the more well off to those who are less fortunate.