In three brief points:
Point #1: If you remove taxes from the equation, internet businesses already operate at a DISadvantage because they must absorb or pass on to customers the costs of SHIPPING.The tax on brick and mortar businesses could be said to level the playing field.
Point $2: If politicians REALLY wanted to be “FAIR” to brick and mortar stores, they would REMOVE the Sales Tax on them.
Point #3: If you truly believe in the Free Market, you don’t try to alter people’s buying practices, you leave them free to choose the lowest price for the best quality they can find. Besides, brick and mortar stores CHOSE to open an actual store, they could have opened an online store instead, why should I give them any pity for their free choice mistakes and pay higher taxes?
So for government, it is not really about “fairness,” it is about collecting more TAXES.
This was written for Letter-To-The-Editor limits, even though I never submitted it for publication as such. At the time, those pushing the new law made the “benefits” well known.