I think it is fair that the increased usage of public infrastructure warrants a substantial increase in taxes
And the correct activity to tax is the delivery itself , or some close proxy for it. Ideally taxed to the business doing the delivery so they have a harder time faking lower prices or otherwise making it seem like the higher costs are for any reason other than the way they're doing business. While we're at it we could make trucking companies pay for the actual amount of wear they put on the roads and the costs to bui…
Congratulations! You have discovered gas taxes ;-)