This isn't about leveling the playing field as much as it's about knocking the
small seller entirely out of the game. The paperwork necessary to file returns
on a monthly or even quarterly basis on each individual transaction would be a
nightmare beyond description. Many small online sellers are barely surviving as
it is and the major retailers are well aware that this will be the "straw
that breaks the camel's back" for millions of them.
Having a small Utah business that does most of our brick and mortar business
outside of Utah, I have to track all the taxable sales as well as non-taxable
sales for reporting to the Utah State Tax Commission, and collect and pay the
applicable taxes. It takes no extra time to include this information in our
computer generated billings, and perhaps a couple of hours quarterly to generate
the reports. I do not consider this to be a nightmare or an unreasonable
burden, nor has it been since the beginning of my company, when I did not have
the luxury of computer programs to run my accounting.