https://qz.com/1061735/californias-legislature-is-being-asked-to-consider-a-tax-on-robots/
It strikes me that taxing by region will be a mess and will let the big corporations threaten to move in return for tax breaks leaving smaller businesses stuck with the burden.
See David Cay Johnston's excellent book, Free Lunch
https://www.amazon.com/Free-Lunch-Wealthiest-Themselves-Government/dp/1591842484
>region
> move in return for tax breaks
We certainly have plenty of recent precedents to back that up. OTOH, this is California and they love taxes, precedents be damned.