An article in the Wall Street Journal (April 22,2013) describes the proposed impact of a Senate bill requiring online retailers to collect sales taxes based on buyer location. The goal is to level the playing field for brick and mortar retailers who are forced to collect local taxes, while online retailers currently do not, with the burden shifting to customers to report and pay it with their income tax filings. But others claim that it hurts smaller online retailers who have to figure out the 9,600 possible tax rules across the country, and increases the burden for online retailers over brick and mortar retailers who only charge the tax based on the retailer’s location. Does the online tax collection requirement discriminate the small online retailer over the age ones ? Does the online tax collection requirement impose a greater burden on online retailers as against brick and mortar retailers ? Should online tax collection requirements be waived for smaller sized retailers, and if so, is that subsidy justifiable ?