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However, several large states are reluctant to join the sales tax project because they feel changing their laws would be a burden on their businesses and cause some local jurisdictions to lose revenue.
Here's why:
The project's rules require all delivered merchandise to be taxed according to where it is delivered, not where the store is located.
Kansas changed its sales tax law in 2003 to comply, resulting in complaints by small businesses that it created an expensive burden on them to calculate the amount of sales tax on each delivery sale.
The same concern has prevented other states, including Missouri, from joining the effort.
Ohio, Texas and many other large states still use a store's location to determine the sales tax on delivered goods. Switching to a delivery rate, they contended, would hurt localities with businesses that do a lot of deliveries.