There should be one uniform internet tax on whatever items you sell around the world. Keeping it simple stupid would allow a small business to compete with the Amazon’s of the world without selling out to them. One uniform tax of let’s say 10 % would allow the municipality to reap it’s rewards, allow brick and mortar stores to stay open and give everyone the same level field. Now those with either most expensive software, accountants and lawyers are in the running while good unique merchandise are kept out to the public at large. Keep it simple stupid will allow us all to reap the benefits of true competition based on what is out there instead of who has the $$ to compete.