Years ago, small mail order businesses could make a valid argument that calculating different sales tax rates for different addresses was too difficult or expensive. That argument doesn't fly in the internet era where there are lots of apps and websites that can quickly and easily figure it out for you. This is especially true for businesses that use Amazon and EBay as their storefronts, since those platforms have sales tax calculations built-in.

I can't even keep up with the exact sales tax rate here in Palo Alto. Don't know how I'd keep up with 10,000 different tax jurisdictions across the country if I were a small online retailer. Who all taxes shoes or candy bars or cough drops? Does the Quill case really prohibit California from collecting any online item tax? Apparently not. At this moment I am beating my Form 540 into submission. Line 91 seems to cover the collection of these taxes from the purchaser. Is there a problem with that?

Jurisdictional sales tax collection and reporting is a nightmare. CA now has over a hundred districts.
I used to run a small (mom and pop), mail order, business with Tax numbers in 3 states (CA,WA,AZ). Reporting alone is a pain. Add in the fact that even the Customer has no idea what TAX DISTRICT they live in (CA had good CITY level charts for the merchant. Others, varied.) So lack of precise Zip based charts is an serious issue.
Next is Reporting-payment. We need a central report/remit location IF your business does not have a presence. Similar to the IFTA (apportioned fuel tax truckers deal with). Third, The rate, when no presence is the State rate (just 50 districts to track, minus your local states) .
Got to be simple for small business

If you have to pay for shipping when buying from online stores, are you going to have to pay shipping when you buy from a brick and mortar store? Level playing field.

With online ordering, I pay tax AND shipping. With brick and mortar, I just pay tax -- the shipping is almost negligible because the goods are shipped in bulk to one location.

The reason ordering online sometimes costs less has nothing to do with tax, really, but more to do with reduced payroll and property expenses.

The key is that ordering online SOMETIMES costs less. Sometimes it's better to buy from an actual shop near me. I buy stuff from Costco and Home Depot and Trader Joe's because I find it more economical or convenient than ordering the same things online. Amazon isn't always the low-price leader.

The real problem, I think, is the fact that local jurisdictions are allowed to levy sales taxes. Most countries I know of have a national sales tax, not taxes that vary by locality.

So how's our newly-proposed "sugar" tax work into all this?

When I shop brick and mortar, I *do* pay shipping - with my gas, auto wear and tear, and most of all - time.

And I gotta tell ya, loading and unloading all that brick and mortar is hard work!

Jes' sayin'...