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Well, there's one other thing that you consume while driving besides gas: rubber.
Instead of a mileage tax that requires hooking into your odometer directly, why not just tax tires according to their rated mileage, at time of purchase? The more miles a tire is rated for, the higher it's taxed. The more you drive, the more tires you wear out and replace, and the more tax you pay. Vehicles registered in the state in question would have to either buy tires in that state, or have the tires assessed and taxed when they were brought into the state (if mounted on the car elsewhere). Each tire would have to carry some kind of electronic key that could be read, to prove that it was a "state tire."
There are some weaknesses here, but it's a fun idea to play with.
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