I understand the concern for small business. However, any artificial device that raises consumer prices simply to level the playing field flies in the face of basic capitalism. Small business pays local taxes because it consumes services—roads, water, sewer, fire and police.
No company is to big to fail and no business plan should ever be deemed untouchable simply for old time’s sake.
The Kindle is putting book stores, and possibly libraries, out of business. Perhaps it should be taxed to the extent it cannot compete with them. Does that make sense?
You start going down that road and it facilitates the same dopey reasoning that says a company once unionized can’t move to a right to work state without taking the union with it. In most cases it is the union that’s killing the company. I give you the Charleston, SC, Boeing plant.