I agree that any solution needs to be fair and easy — many internet business are mom and pop businesses run out of people's homes. There are also many who feel that the internet is somehow so special it should be immune to the taxes that we all pay. And many of these complainers are just large companies who, I think, are being greedy and avoiding their contributions to our rich society.

It appears that the State of California is not distinguishing between offline and online sales, except in cases where both sales and delivery take place online only.

I'm all for being fair. I'm guessing that an Internet sales tax is all but inevitable. Given that we all already pay both federal and state income tax, if an Internet sales tax were to be levied, I'd hope that it conforms to the parameters of sales tax for offline ventures.

I'd also hope that collecting and paying such a tax does not impose too great a burden on companies. For instance, taxes are different in different parts of California alone, and keeping track could be at best burdensome. Location is probably the easiest idea.

Again, good to meet you.

I've been following your blog for a while — thanks for the info.

I think this is a no-brainer. People should pay tax wherever their business is located. Though I support online business, it is crazy to think internet businesses should not share infrastructure costs.

Marc