Why an Internet sales tax is such an incomprehensibly bad idea | ZDNet: " . . . Now, here's the biggest irony: Who are the small online retailers? In many cases, they're stores that have also set up shop on the Internet. They showcase their inventory, not only in their brick and mortar storefront, but in their online store as well. With complex, convoluted Internet-based sales tax in place, these local brick and mortars will have to close their online stores and concentrate only on local sales. Amazon will once again be strengthened at the expense of local brick and mortars. . . . If the economy is to get stronger, charging consumers more when they're already struggling to afford goods and services is not a wise move. Well, I guess nobody has ever accused Congress of wisdom. It's just so sad. It will be much harder for small online retailers to start, set up shop, and keep up with the paperwork demands . . ."
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