Hi @mphdavidson,
Thanks for reaching out to us!
In the event that Billing address and Shipping address are different, is it possible to bill taxes based on the Billing address rather than the Shipping address?
In general, taxes are usually charged based on the Shipping Address rather than the Billing Address with a few exceptions, as noted by TaxJar here: https://support.taxjar.com/article/832-should-i-charge-sales-taxes-based-on-my-customers-billing-address-or-shipping-address
WooCommerce Shipping & Tax aims to provide an automated way of calculated shipping rates and the respective taxes, so it only offers tax automation based on a customer’s Shipping Address: https://docs.woocommerce.com/document/woocommerce-shipping-and-tax/woocommerce-tax/#section-2
If not, is this something that can be introduced in a later update?
That’s a good question! It would be great to have you add this idea to the Ideas Board, which is where developers go to look for future plugin features and improvements.