In reply to <a href="https://www.jckonline.com/editorial-article/online-sales-tax-happens-now/#comment-2783">anonymous</a>. Right. I don't think that anyone is aiming for some kind of platonic ideal of "fairness," because as you mention, that is impossible, as different businesses have different advantages. What this case is about, in my opinion, is how fairly the government tax regime treats different types of business.