This is the problem with the woman's "Let's make this fair on the brick and mortar stores" argument. Any brick and mortar store can within a day have an internet presence, sell online, and take advantage of the lack of a sales tax. But if you go to an internet sales tax, with hundreds of different tax codes (remember, there are county and municipal sales taxes) it will be difficult, if not impossible, for a small brick and mortar store to go online. So rather than "leveling" the playing field, you will make it impossible for the smaller brick and mortar stores to expand their business online. Only the Walmarts and Targets of the world will be able to compete with the Amazon.coms.