Taxing All Internet Sales Is Consistent With Support for Small Businesses

A NYT blogpost by Robb Mandelbaum noted the findings of a study showing that more than 40 percent of Internet sales would escape taxation if a small business exemption was put into the law. The last paragraph tells readers:

"Somewhat surprisingly, given their claims to unwavering support for small businesses, House Republican leaders appear to be leaning toward legislation that would offer no small-seller exemption at all."

Actually, this is not the least bit surprising. The current exemption...