> And what would it look like if Mom & Pop were starting an ice-cream shop instead of an online storefront? Would they _not_ have to pay tax then?
They would only have to pay sales tax in one tax jurisdiction, the one in which they are physically based and in which they can vote to change those taxes.
> But it does not follow that requiring sellers to pay sales tax is unduly burdensome.
What follows is requiring sellers to track and remit sales tax in some 10,000 jurisdictions is burdensome.
They would only have to pay sales tax in one tax jurisdiction, the one in which they are physically based and in which they can vote to change those taxes.
> But it does not follow that requiring sellers to pay sales tax is unduly burdensome.
What follows is requiring sellers to track and remit sales tax in some 10,000 jurisdictions is burdensome.