Simple Tax rule has been updated to allow for the selection of the address type - either Billing or Shipping. This was previously not shown and defaulted to "Billing". You can now select either the ship-to or the billing address as the trigger to execute the tax rule.

This update applies to the Simple Tax rule only. The functionality to specify Bill to or Ship To address has always been on the Standard rule type and is found by adding a Condition of "Shipping Destination"