There cannot posible be an internet versus brick-and-mortar store level playing field.
The internet seller does not have to support the INCREDIBLE overhead of a store with cooling, heating, parking, security, sales peeps, etc. ad infinitum.
The internet will still undercut regular store sales by a huge percentage.
The best idea is to have A NATIONAL STRIKE where no one buys ANYTHING but food and gasoline for 2 weeks.
OMG!
Heck, I'm pretty much doing that right now.
On the other hand, Congress is placing a burden on Internet businesses that brick and mortar businesses don't have to do. The Internet businesses must collect taxes for all states and localities. A brick and mortar business does not unless they required all purchasers to identify their state.
Five states have no sales tax: NH, DE, OR, AK, and MT. So a brick and mortar business in those states would be required to have each customer provide a state of residence, calculate the sales tax for the that state, collect it, and then deposit into that state's coffers. Under the proposed Internet law, the brick and mortar businesses would not be required to collect such taxes.