[makomk]

Hmmm. Last mile deliveries are generally a mixture of passenger cars and small vans, whereas deliveries to stores are done using large trucks with disproportionately more road wear. Maybe store deliveries should be taxed higher than home deliveries?

[ip26]

The ideal would be something like, per vehicle, measure mileage and multiply that by a road-wear lookup table indexed with gross vehicle weight rating & number of axles. Cost would be passed down to the consumer and then the market would sort it all out.