LifeinAsia - 5:53 pm on May 8, 2013 (gmt 0)
Until/unless the B&M merchants are also required to charge sales tax based on the buyer's residence, this is nothing more than an unfair burden placed on Internet retailers and completely goes against the spirit (if not the law) of sales tax, which is based on point of sale.
The government is shifting the burden of tax collection onto out-of-state merchants. If the states decide to pay those merchants for the extra time and effort that they will have to spend to perform tax collection, that would be a different story.
I would much rather see a reporting solution that could use the exact same infrastructure that would have to be setup for the actual collection of taxes and keep the actual burden of collecting taxes on the states, where it belongs.