Indiana has sometimes required that for decades, though I think they finally adjusted the law a little after online purchases became popular.
Indiana charges sales tax like a lot of states, but only on things sold in the state or from a company located in the state. If you ordered something from California or overseas, no sales tax was charged. The law required you to track these purchases and report it on your tax return so you can pay the required sales tax.
That said, enforcement wasn't good and I don't know a single person that actually did so. A common tax fraud for the average person, I guess.
And honestly, I think any emergency federal law would be similar: It wouldn't be for refunds for the masses, but for surveillance and extortion.
