Will Mom-and-Pop E-Commerce Shops be Economically Affected if Online Sales Tax Passes?

One of the reasons cited for the 1992 Supreme Court decision was that merchants who sell out of state would potentially have to comply with the tax rules of over 10,000 tax jurisdictions to correctly collect and remit sales taxes. The Court noted that this would be an "undue" burden to place on businesses, that it would too complex and onerous to require a company to track and manage this massive body of rules.