My major issue with this approach is that it forces internet retailers to deal with at least 50 different sets of sales taxes, depending on the location of the customer. If local taxes are included, the number of sets of taxes could become exponentially larger. At brick-and-mortar, they have to deal with one set of sales taxes - for their store's location.
Closing this "loophole" makes internet retailing prohibitively expensive, with time and effort for distinguishing the various sales tax requirements and transmission of the collected money an unpaid government service to be provided by the seller. It does not "level the playing field" - it tilts it drastically in the opposite direction.
Sales taxes are set at the state, county and city level so I would guess there will be many thousands of taxing entities that internet retailers will have to deal with. Small internet retailers might not have the wherewithal to deal with this. The big retailer will so mom and pop retailer just took it on the chin. I certainly understand the fairness compliant that physical retailer make but most have and internet shopping too so I am not all that sympathetic. I see this as another win for big money and another lose for the little guys. I am not surprised, Congress long ago stopped representing the interests of small town America.
I am sure they can find a way to automatically calculate the taxes through databases when the customer enters their info on checkout.
Still, I don’t like the bill. Already have to pay shipping. Paying tax too really makes online shopping unattractive.