Well this is going to drive more people to become Amazon and Shopify and other aggregation type sellers if it is cheaper than calculating or filing 50 (or more) tax returns.
I saw that the ND law allows for use of 3rd party software to collect and remit the tax, and use of that software waives liability to the taxpayer. I don’t like the ruling but as long as there are competitive software providers and all the states have this kind of provision it won’t kill the little guy.
There is such software available - TaxJar & Avalara to name 2. Guess what? They're expensive! The States' argument that they can't enforce their existing "Use Tax" laws against their own, already-obligated citizens falls on deaf ears when they gleefully are passing on the collection responsibility and COST to small businesses. If THEY can't afford to collect, why do them presume the internet merchant can?
Big on-line sellers like Amazon won't be affected in the least. Small on-line sellers will get killed. It isn't the small guys that are killing brick-and-mortar. Strengthening Amazon isn't going to save brick-and-mortar.