Disputes over sales taxes didn’t begin with internet

“The Attorney-General of North Carolina has ruled that passengers in railroad cars who are served a meal in North Carolina must pay the state sales tax even though they don’t finish the dessert until they’re in Virginia, which has no such tax.”
— From “A Dangerous Ruling” in the Wall Street Journal (Nov. 9, 1954)
I haven’t found the outcome of this case, but the rarity of being “served a meal” on a train these days (other than a prewrapped ham and cheese handed across a counter) may have rendered it moot.