Why Tax BookStores and Not Amazon.com Book

Is the tax system fair in its application of sales tax on brick and mortar book stores such as Barnes and Nobles while Amazon.com offers the same books but without taxes? Is the tax system considering the channel from which the books are being sold as to charge sales tax? Stores such as Barnes and Nobles  have complained to the tax system about the disparity in the nonapplication of books sales  to Amazon books purchased online.

Barnes and Nobles stores are claiming that these two channels of buying books has much to do with two words. The two words that causes the differences in the tax application between Barnes & Nobles and Amazon books is collect and pay. The online shopping pays from an online environment that does not have the expenses of the brick and mortar store. Barnes and Nobles as a brick and mortar store encompasses all of the facets of a business and the tax systems sees it fit to charge the sales tax.  The brick and mortar building appreciates in value and is assessed just like any other real estate.  The customers' taxes help to maintain and to upkeep the brick and mortar  business that houses the books.

The collect and pay feature at Amazon shows that the transaction is treated much like a catalog sales where the taxes is levied only if the buyer resides in the home state of the business.

Also, there is an arguement in the controversial tax laws that the consumer is saying that the taxes charged to Amazon would not benefit them because they do not reside in the state of origin of Amazon.  Also, the online book store, amazon, does not provide any real estate to be assessed and looked at as real property.

The brick and mortar stores such as Barnes and Nobles are not paying the taxes per se;just collecting them. Many states are trying to buy into the taxes that are not paid on line by adding a line to their tax form to tax any online shopping done by the residents.