If this were about fairness, the law would demand every retailer obtain every customer’s name and address. Every retailer would then have to determine the sales tax for where each customer lives, collect that amount, and then send the money to the appropriate tax jurisdiction. Every retailer would have to submit to audits from every tax jurisdiction in the country. But the Marketplace Fairness Act does not require this of all retailers. It requires this only of online retailers.
Surely the bricks-and-mortar stores could install the computer systems necessary to determine what the sales tax is where every customer lives. Surely it would be no problem for cashiers to ask every customer’s address, verify it, and enter that information into the computer system, which would determine the correct sales tax. Surely the bricks-and-mortar stores would have no problem using their computers to track this information and send the proper payments to the appropriate taxing jurisdiction for each customer. Surely they would have no problem submitting themselves to audits from tax jurisdictions across the country.
Surely fairness demands this. Surely bricks-and-mortars retailers would have no problem with true marketplace fairness.