I have one theory as to why: It would penalize online retailers that happen to be based in a high-tax location. As a Chicagoan, for example, I would have a real

I have one theory as to why: It would penalize online retailers that happen to be based in a high-tax location. As a Chicagoan, for example, I would have a really hard time starting an online retailer if my customers all had to pay the 9.25% Chicago sales tax. It seems like bad policy to discourage tech companies from locating in big cities, which often have higher sales tax. Also, it would be hugely unfair to companies that predate the bill and are based in big cities--are they supposed to pick up and move? Another reason: The idea of the business's local tax rate is less coherent for larger companies that have multiple bases of operation. Suppose I have several offices throughout the country, plus a bunch of warehouses. Which of these would count as my home base for tax purposes?