A municipal tax on cable TV can be enforced because there's a physical line to a residence in the municipality. What's stopping users from ordering netflix to an "address" in a tax-free municipality? For that matter, how are they determining this in the first place? I never told netflix where I live; they only have a billing address. But billing addresses aren't where tax is due; I regularly pay municipally taxed ser…
wouldn't they go off the billing address if they could not determine it in another way?
That was how it worked in Chicago. People with billing addresses for e.g. their parent's houses in the suburbs were not affected.