It's completely unreasonable to expect a small business located in one locality in one state to figure out the applicable sales taxes in 10,000 different tax ju

It's completely unreasonable to expect a small business located in one locality in one state to figure out the applicable sales taxes in 10,000 different tax jurisdictions across the nation, and then send out checks to every single different jurisdiction that his customers hail from. Placing this burden on the merchant absolutely DOES amount to a "tax" on the merchant. Time isn't free. And using the legal system against merchants who refuse or who make mistakes with taxes supposedly due to some little town that the merchant has never ever visited amounts to a violation of interstate commerce. If the locality can't get their citizens to remit their own taxes properly, that's their own problem and they need to more strongly enforce their laws on their own citizens.