tax calculation based on customer + seller address

I’ve a requirement where the tax calculation has to be based on customer billing(/shipping) address as well as seller address. For example: if both customer and seller are from same state there is one set of taxes that needs to be used whereas if they are from different states, a different tax needs to be applied.

I looked into the code and found that WC_Tax::find_rates() method only uses customer address to find the tax rates. I could see a filter woocommerce_find_rates that is being called from this method but then it doesn’t give me the current Order Item object to find out the seller details (considering multi vendor scenario).

So how do I implement this tax calculation based on customer+seller address?