magento2: Wrong tax is displayed in checkout for Virtual products

Under certain scenarios the tax displayed in checkout for a virtual product does not match the address selected by the billing method

Preconditions

1. Magento 2.2.6-dev installed – Updated(09/19/2019): Still actual on 2.3-develop – Updated(02/15/2021): Modified for similar issue on 2.4-develop
2. Default Tax rates configured (typical of a clean installation)
3. Addition of a Tax Rule that enables those rates
4. A virtual product created with price point $10

Steps to reproduce

1. Create a customer account
2. Create a default billing & shipping address in New York, such as: 123 Main St Flushing, NY 11354
3. Save
4. Browse to category to add Virtual product to cart
5. Proceed to checkout
6. Note sales tax of $0.84
7. Click “Edit” under the billing address
8. Click “Update”
9. Press back till you are no longer in checkout
10. Go to customer account page
11. Edit Address, set it to an address in California such as: 1 Main St San Jose, CA 95131
12. Save
13. Click Mini-cart and click “Proceed to Checkout”

Video Recreation

Expected result

1. Sales tax of $0.83 (calculated off California address)

Actual result

1. Sales tax of $0.84 (calculated off New York address)

Notice

• Clicking a payment method in the checkout will show the California address as the selected address, despite showing the New York tax)
• After observing the results, if you go back to the cart and click “Update Cart” and then proceed to checkout, the correct sales tax will be displayed