The Hill – “Study: Sales taxes took bite out of Amazon’s sales”
But Steve DelBianco of NetChoice, a strident critic of the Senate online sales tax bill, said the study showed that the Marketplace Fairness Act would be “no help at all for a Main Street store.”
In exchange for the 2 percent increase in sales — a “tiny little bump,” DelBianco said — smaller retailers that also sell online would face new collection burdens and increased risk for audit.
“I think the study shows that the primary beneficiary are these big box stores that have such advantages in terms of supply chain and convenience,” DelBianco said. “I think the casualties in that battle of the giants are the small businesses.”