IANAL but, as I understand it, the Supreme Court decision in South Dakota vs. Wayfairwas based on state laws that do not "unduly burden" interstate commerce. Kennedy's opinion cited adoption of "the Streamlined Sales and Use Tax Agreement. This system standardizes taxes to reduce administrative and compliance costs: It requires a single, state-level tax administration, uniform definitions of products and services, simplified tax rate structures, and other uniform rules." There is also a minimum sales threshold.
Tickets for local events are one thing. It's not clear to me that a city tax on a streaming service meets the tests that the Supreme Court said should be met.
Tickets for local events are one thing. It's not clear to me that a city tax on a streaming service meets the tests that the Supreme Court said should be met.