“Our tax system could be simple if its only purpose were to raise revenue. But it has other goals, including fairness, efficiency, and enforceability. And Congress has used the tax system to influence social policy as well as to deliver benefits for specific groups and industries..”
Online retailers often find themselves overwhelmed by the nuances of collecting sales tax nationwide, investing significant amounts of time in trying to get it right. Many small businesses discover that their basic address validation systems simply don’t work, and they learn too late how expensive errors can
be. Add to this the additional complexities that come with doing business online, and the entire
process of collecting taxes can turn into a major problem.