If I vacation in the US and use my EU payment method to pay for a coffee in the US, am I doing business in the US or in the EU? How do you think the tax nexus plays out in that case?

Do you think the coffee shop owes income or sales tax to the country where the bank issuing my payment method is established? What if I am from EU country A but my bank is located in EU country B? Is A or B going to claim nexus?

I think there’s no need to be coy here because we both know that that merchant isn’t going to have to pay a dime to a government entity outside of the US and neither would I in this example, at least not insofar it is related to my purchase of the coffee.

That's a poor comparison because Apple isn't a local business. They're everywhere.

And to the extent that they act as if they were localized, they continue to treat EU customers as if they were in the EU until the customer chooses to change region. Selling to them through the EU app store, charging EU prices, with EU policies.