Jane Q has made some quite relevant points.
This is a power grab at the expense of small businesses. The states have long-failed at enforcing their use taxes.
Who is lined up for legislating this "fair tax" ? Amazon, WalMart, Governors, Municipalities, National Retailers who have nexus most everyplace anyway.
Against ? Ebay and small schmucks like me with one place of business.
This court action is now a little long in the tooth. Amazon has already folded in California.
Congress loves playing the States' benefactor.
We sell a product that has been sold by catalog for a very long time.
If a customer calls the 800 number, where does the sale occur ?
Our servers are in another state. Where does the sale occur?
A large percentage of our customers purchase our product for resale. They are responsible to collect the Local sales tax on their selling price, not purchase price.
In-state resellers must provide a kind of form that attests that they possess a valid "Sales and Use Tax Permit". No one can figure it out.
People mistakenly give us their Federal ID number, Drivers License number all kinds of stuff. We are responsible if audited as to why we did not collect sales tax on these transactions.
Multiply this by 45 states. So not only will small business like ours be collecting taxes for other States, but having to police the resale laws for these States when the taxes are NOT to be collected. Gives an advantage to in state vendors.
We recognize that we are probably on the losing side of this issue.
If Congress manages to pass this mess it would be nice if they would protect us newly minted tax collectors from incessant out-of-state audits.