From The Hill:

The Act would create an unfair burden on online sellers, which would be forced to wade through tax legislation for all states, cities and towns where they do business. This burden would prove virtually impossible for most small businesses. In fact, in an open letter against the bill, signed by multiple grassroots organizations, the R Street Institute pointed out that there are 9,600 separate taxing jurisdictions in the United States. Forcing businesses to comply with taxes on that scale goes directly against the Commerce Clause of the U.S. Constitution, which protects against an unreasonable burden on interstate commerce.

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