Supreme Court overturns Quill, subjects all internet transactions to sales tax

[tschock]

One wonders....

Understood that as a resident of a state with a sales tax, it was always my obligation to report unpaid taxes from out-of-state purchases to the state, but it is now making all internet sellers (barring thresholds), as agents of the state, to now collect and supply those out-of-state taxes to the state. This will put undue burden more on small businesses rather than larger ones.

• As many sellers opt out of selling outside the US, will they now decide to opt out of selling to certain state residents (with overly burdensome/intricate regulations)?
  
• Will a new balance shift back to brick-and-mortar merchants for certain items? For example, would a Wilmington, DE B&M merchant have an unfair advantage for selling furniture since they don't have the same burden to even process paperwork for out-of-state buyers?