Sales Tax: When ‘Animal Farm’ Meets the Metaphysical World of the Internet

The study concluded that taxing online businesses like Amazon "will lead to an increase in the online sales of national retailers while only modestly increasing local brick-and-mortar revenues." Brick-and-mortar businesses will still face disadvantages vis-à-vis online merchants who bear less overhead. There are several issues and takeaways from this study that need to be highlighted: