Re: [w3c/browser-payment-api] Should API support billing address capture (for tax computation)? (#27)

VAT rules are quite different than the rules in the US.  These vary by state, and within states by governmental district (county, city, etc.)  Speaking as a merchant, I need to know a number of things about the purchaser to decide what sales tax to apply to the sale.  But in general the rule is to use the shipping / use address to decide what sales tax to use, and then the billing address if a shipping / use address is not available.  And yes, this does effect ultimate amount that is paid by the purchaser.  Sales tax is passed on to the customer in the US in most cases.

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