
Why do all merchants have to be under the same rules? What is the purpose for a sales tax calculator tax?
I think one rationale is if the business has a physical presence, then sales taxes help support the community infrustructure to support that business (providing roads, police & fire, etc.). If a business does not have a physical presence in the state, then you do not need a sales tax (or it can be less, as you only need roads to deliver the ordered item). If more goods are ordered online, then sales taxes should go down since costs for local governments are also less.
If rather it is just a way to generate revenue, then it is a very poor appoach and not evaluating all the impacts and consequences.
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