From U.S. News:

To be certain, origin sourcing is no “silver bullet,” as my former colleague Andrew Moylan, now with R Street Institute, explained in a 2012 essay:

It would still require additional action to keep taxpayers from bearing heavier loads. Switching to origin sourcing would effectively expand the tax base, so state legislators must act to reduce rates commensurately at the same time to ensure that net burdens do not increase. It would also require careful contemplation on the proper role of Congress, as federal guidance might prove necessary to encourage a smooth transition without impeding interstate commerce.

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