All the social programs and good that sales taxes may do in Pennsylvania, do not do the retailer in California much good, unless he has a physical presence, or nexus in Pennsylvania as well. When a local business collects sales taxes, there is a clear connection between the taxes paid, services provided and legislative representation.
Local businesses benefit from police and fire protection, roads, and garbage pickup.
Remote businesses and sellers do not benefit from any of these services. The Internet seller should not be made to become a tax collector for another state where there is no physical nexus . The cost would be exorbitant for the small retailer, and the record keeping for both large and small retailers would be extremely difficult, considering there are over 30,000 taxing jurisdictions in the United States alone. The Internet seller should not be forced to collect sales tax when it is going to make his business less competitive. Internet businesses may not have the brick and mortar construction, but there are other costs that may make the internal costs similar to the brick and mortar establishment.