Review & Outlook: The Internet Sales Tax Rush - WSJ.com:
"The Enzi plan would require a centralized tax collector for each state or for a group of states that would gather both state and local levies from the online merchants.
His office concedes that could still mean 27 or more different auditors of a Web-based business—which is better than 9,600 but hardly qualifies as simplicity.
The drivers of this rush to tax are Wal-Mart WMT -0.41% and other big retailers that can more easily absorb the costs of collection than can smaller competitors.
Also supporting the bill is Internet giant Amazon, which coincidentally now sells its own tax compliance service to other merchants.
Adding to the lobbying muscle are state and local governments.
The politicians believe they'll collect tens of billions of dollars in taxes that are already owed by shoppers on remote sales but rarely paid."
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