1. Shipping and handling
2. Taxability of gift sales or send sale
3. Product returns
4. Origin versus destination sourcing
5. Restocking fees
7. Time zones
8. Using multiple systems to calculate tax
10. Other types of taxes and fees
- Registering correctly and knowing what rate is required when a state has varying rates among local jurisdictions.
- Whether states should create some type of vendor reimbursement. Most online sales are via credit card and when sales tax is added to the bill, the seller has to pay a higher fee to the credit card company (as do Main Street retailers). So, a portion of the sales tax collected does end up paid by the seller to cover the fee. Plus there are additional administrative costs of collecting and remitting sales tax in several states, rather than in just one or a few states.