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Now I don't really know how well it works in practice but the european model for VAT (the rough equivalent of sales tax) is basically this: if you're a small business, you don't have to collect VAT for the place you're sending the goods; but if you don't, you have to collect it for your own location (rather than collecting nothing). And over a certain business size, you do have to collect it for the destination.

The EU has fairly uniform VAT rates (around 20%), so then there isn't a huge difference to where you charge the tax, and so end consumer prices don't vary by a huge amount.

Maybe the much more variable rates in the US plus what seems to be more easier ability to move jurisdictions would lead to sales tax jurisdiction shopping a more than in europe.



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