This bill, in fact, is good for Amazon—it kills off their small-fry competitors who can’t afford the staff accountants (or the software) to file 46 returns every month. And it frees them up to open warehouses in more states, the better to minimize their shipping costs. Presumably, that’s why they’re in favor of the bill.

But it’s going to be hell on sole proprietorships and other small businesses that can’t afford the compliance overhead. Anyone who has had to file income tax returns in two states can imagine why you might not want to file in almost 50—monthly.

Now, the sales tax return is not as complicated as an income tax return. But it’s still time consuming. It opens you up to audits by lots of different tax departments and (more likely) lots of time spent on the phone straightening out paperwork mistakes. And there are always paperwork mistakes. My mother paid employment taxes for one weekly visit from a cleaning lady, and it cost her almost as much accountant time as her personal taxes from being a self-employed real estate agent.

And you know what happens if you screw up your sales tax returns? They charge you penalties and interest, and if you don’t pay, they seize the money from your bank account.