I guess I look at this a little differently. With nearly half of all small B&M businesses now having an online presence (and growing) it seems that they are also benefiting from the opportunity to sell across state (and often country lines) and bypassing sales taxes as well. In addition, they are capturing the " I need it now" or the customer that prefers to "feel" their merchandise before purchasing it with their physical location. To me this is less about fairness for the small business and more about their strategy for competing. If they choose to only have a B&M presence they are limiting their sales opportunities and not embracing the opportunities that technology has brought to their doorstep.