years (fueled not only by their desire to raise revenue but also by pressure
from brick & mortar stores that do have to charge the tax and believe that
they are losing business to the internet). The complexity of charging taxes
based on all the state & local options you mention is the one thing keeping
Congress from buckling and sunsetting the no sales tax over the Internet law
(plus pressure from those businesses with an internet presence).
The most likely solution will be a nationally uniform X% internet sales tax
paid by to the IRS and disbursed to the states on some formula (with the IRS
taking a little off the top for administration, I'd imagine). The question
is whether the physical presence rules will be relaxed, just to make it
simpler.
Rick
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