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[–] thelma ago 

BS...has no effect on local retailers.

[–] [deleted] 1 point 0 points (+1|-1) ago 

[Deleted]

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[–] 13093468? 0 points 1 point (+1|-0) ago 

Personally the sales tax should be collected and paid to the location of the company making the sales or the warehouse shipping it similar to how it is now for brick and mortar. If Amazon has their warehouse in Atlanta then the items were sold in Atlanta for all intents and purposes. Similarly, if Joe's Pencils ships from Macon, GA then they collect their taxes at the Macon, GA rate and pay it to Macon, GA no matter who they ship the items to. That is the only way it really makes sense to charge sales tax on shipped items.