Re: [w3c/browser-payment-api] Add billing shipping type (#409)

I think this is actually one of our oldest issues, see #27.

We didn't have a good solution to this for a while, but I agree that this is probably the right place to build this in. There are a few things to consider, though:

* VAT rules vary per country. Some are billing, some are where the good is being shipped, and others are the home address of the purchaser, which is independent of where the good is being shipped or the billing address used. Fun.

* As such, perhaps just calling this "vat" or something similar might be simpler. It gives some flexibility to implementors about how they want to handle the tricky situation.

* We would need to spec out a behavior change here. Presumably a type of "vat" doesn't require shipping options, so that should probably be spec'd out.

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