It is indeed, and the recent spat of seemingly-illogical laws commonly known as "vat-mess" is the first step in trying to clarify that.

The internet is a real mess for anything that has to do with jurisdiction, which is the underpinning of taxation. Free flow of capital could be acceptable when goods were eventually involved, since their physical presence decided jurisdiction; as goods become similarly immaterial, new parameters are required. The current "equilibrium" is anything but.