A better place

That concept is ideal if all cars use equally taxed energy. There are always ways to cheat a tax. Charging EVs with untaxed solar would be so simple to rig up.

That is, indeed simpler. And safer.

I actually was talking about a tax on tires at time of sale. I know it isn't perfect as a concept, but it is far more fair and equitable than taxing on weight, length, value, year, displacement, etc. It would be far simpler to implement than taxing a rate per mile driven while also factoring variables like model efficiency and weight and payload (which would be the most fair, but also be impossibly expensive, complex, and raise privacy concerns).

We already use a point of sale tax on fuel and gasoline. This would be similar to execute, but with tires instead of gas.

Yes, these things would definitely need considered. There would need to be some sort of legal minimum level of tread enforced in traffic stops and annual inspections.

I think the fairest way to tax vehicles of all types, based (roughly) on usage amount and damage done to infrastructure (mainly by weight), but without eroding privacy (no GPS milage tracking, please), is to tax the weight of tires. Bigger heavier tires go on bigger heavier vehicles. More axles, more tires. More distance driven, more frequent tire replacement and therefore a fairer tax burden. You could even include bikes, scooters, and motorcycles in this for fairness. They'd only pay a pittance of a tax compared to a Ford F250, but it would be a fair and equitable portion based on actual costs to society.