States have argued successfully to tax cross state commerce. That’s why you get charged local sales tax even when ordering from a company that does not have a presence in your state. I don’t see this as any different, but someone will need to go first to set the precedent.
The problem with subscription services is that it’s fairly easy to argue it’s interstate commerce that states don’t have jurisdiction over.
That would also invalidate all of the porn site ID laws.
States have argued successfully to tax cross state commerce. That’s why you get charged local sales tax even when ordering from a company that does not have a presence in your state. I don’t see this as any different, but someone will need to go first to set the precedent.