I don’t know much about the specifics of any of these laws (federal or state); however, as a general principle, on-line retailers should be subject to the same taxes as local bricks & mortar retailers. No taxes at all would be best; but, if you must tax, tax fairly.
Fairness has absolutely nothing to do with taxes of this type. Such thinking is a trap pushed by Statists of all stripes. Government at all levels is totally out of control.
It is the illusion that fairness is taxes is just or possible.At all times in all cases, people need to argue for less government.
The United States became the worlds economic Superpower because of one and only one reason -- Our Founders left us a Republic that had a central government that was very limited in power and scope.
As a result, unfettered free-enterprise allowed to flourish and provide the world with the example of what true "economic" liberty provides.
The American DNA is fundamentally no different than others. It is Freedom that provides prosperity.
Government at ALL levels are filled with parasitic sadistic humans who seek to punish and sadistically control others. 95% of what government does, free people in the free marketplace could do in a much cheaper and superior manner.
Every single problem society faces, bar none, has at it's root government intervention. Everything government touches, it ultimately corrupts and it ultimately destroys.
Our Founders knew clearly the true nature of man and those who "seek" government as they employ. The knew the slimiest and most corrupt would seek government as their career (applies to the politically elected).
So please, never refer to taxes being applied "fairly."
They should be treated the same way we do public charitable trusts that reduce the costs of public infrastructure, or maybe pay them the difference between their fire and police protection and that of the brick and mortar guys.
>> “ as a general principle, on-line retailers should be subject to the same taxes as local bricks & mortar retailers” <<
Nonsense!
Locals have the ability to affect the politics of the state; out of state sellers do not.
States are constitutionally prohibited from tampering with interstate commerce, so it would require an amendment of the constitution to legitimately open this insane floodgate.
Congress is not constitutionally empowered to extend to the states the power to tax interstate commerce either.