The very idea behind COAST, and we would hope the GOP, is to reduce the size and scope of government where ever possible.
Just like the liberals who "never waste a good crisis," conservatives, libertarians should move with the waves of the political ocean and the dynamism of the marketplace, accepting and seizing opportunities for advances when they arise.
One of those opportunities is the quirk of federal jurisprudence that allows avoidance of sales taxes on internet purchases. By not closing this "loophole," we slowly reduce the percentage of purchases subject to sales tax, and thus "starve the beast" a little more, year after year. And it requires of us ... to do nothing at all.
So, we oppose legislation making it easier for states to tax internet sales.
Today's Washington Post sees it differently. Read it here.