Not really because the transaction occurs in a specific place with specific tax rules, regardless of where the purchaser is from.

Airports are such a place. That is why they have duty-free stores that are exempt from taxes so long as you take the goods out of the country. The onus is on the consumer to pay taxes at their destination.

Most countries then have a "personal exemption", where consumers are exempt from paying taxes on a certain value of goods.

It’s not contrived and starts to touch at the root of the issue: taxes on transactions.

I’m not against taxes to be very clear. Tax something else.