Marshall - 6:51 am on Nov 11, 2011 (gmt 0)
Second, if this requires businesses to report and file sales tax with 47 states this will be an absolute administrative nightmare that would be completely unfeasible for any company without a dedicated accounting staff.
And to make matters worse, some states have multiple tax rates depending on the county/parish. Pennsylvania has two rates, and I believe Florida has almost as many rates as there are counties, according to one of my customers. If it is to be implemented, it does need to be a flat tax to be practical for the retailer, though any other way would probably lower the unemployment rate among accountants ;)