@JamesIvings @matthieunapoli I'm not an attorney or a tax accountant; folks should speak with one.

One firm has released this article:
https://www.venable.com/insights/publications/2019/05/will-the-real-merchant-of-record-please-stand-up

You can also read @GeoffTRoberts' piece:
https://www.outseta.com/posts/global-sales-tax-compliance-and-remittance

If you look at the guidance from credit card companies, many "MoR" services don't…