Let's say I own a business in GA.
Before this bill:
B&M-only - I only have to worry about keeping up with 2-3 sales tax jurisdictions which change rarely. State, County, and/or City.
B&M+online or online-only (all facilities in GA) - Same. I only have to collect the sales tax myself if the customer happens to reside in GA.
Not perfectly fair, but not horribly lopsided either.
After this bill:
B&M-only - No Change.
B&M+online or online-only (all facilities in GA) - I now have to keep track of literally thousands of jurisdictions that are constantly changing. Any one of which can come gunning for me if I happen to make a mistake in the accounting.
Doesn't seem very level to me.
Now, for those who think "Computers will take care of...