I am a small business in Maine that does a large volume via the internet. Only 20% of my business comes from the state of Maine. By selling on the internet, I can compete with the big guys. All these businesses that whine that they lose sales to the internet need to get on the internet!!!! If this law passes, I honestly don’t know if we will be able to stay in business. Yes, my software is capable of calculating sales tax, but the real work involved is submitting the monthly tax forms and the money. If we have to do 50 sales tax returns a month instead of 1, we will not be able to keep up with the bookkeeping. Not only that but the sales tax laws can be extremely complicated - Mass for example, only charges tax on items over 175 that are clothing, but then other items are charged at the fullest. The work involved to get our 5000 SKU’s configured correctly for all the different tax requirements would put us out of business. My business cannot survive just on the local economy (which stinks in Maine). I employee 8 people with full benefits. This law will HURT my small business. The big retailers want it because they have a store in every state, so they have to pay the sales tax anyway. If I had a physical location in a state, I fully expect to collect sales tax, but do not feel I should if I don’t. It is NOT the same as shipping - I pay TWO shipping companies and keep up with TWO rate tables - Postal Service and UPS. With sales tax you talking about 50 different “vendors” with 50 different rule sets. Shipping is simple weight + zip code = cost. Many states charge sliding scale taxes on retail items. You are sadly mistaken if you think this law is pro small business - it is not. It is the small businesses that do not have locations in every state that will suffer the most. In addition - the poster stating that one retail in store job =3 jobs to .8 internet jobs - where do you think that money is going to come from? The cost of goods is going to go up when you decrease the internet competition.