Taxing streaming means assigning a value to the content
What you pay for it is the value of it. It's not rocket science...
Well, that's great then. I pay for a subscription. I pay nothing extra for the imported content. So no tariff.
But wait, the subscription is from a foreign company. Why isn't anyone paying taxes on this? We should tax it all because the company is foreign.
Ah, now the company has an in-country subsidiary, and you're paying that company. And suddenly the fees are no longer taxed. Instead, the content that comes from overseas is taxed. But the in-country company pays a licensing fee that is an infinitesimal fraction of the subscription fee that you pay. Then, they pay a huge "trademark licensing fee" for the use of the Netflix/Hulu/Paramount Plus/* name, so that nearly all of the money you pay for your subscription goes to the parent company untaxed.
Good luck sorting it all out and proving that they're violating the law.
So no, for entirely virtual goods and intellectual property, it's almost never that simple. In fact, it is ridiculously hard, and enforcement is downright nightmarish. The term "Hollywood accounting" didn't become a household term for no reason.