Marketplace Fairness Cripples Small Business?

So says Americans for Tax Reform. To refresh our recollection, the House  Ways & Means Committee met on October 8th and heard testimony from the National Conference of State Legislatures and the Mainstreet Fairness Coalition on this very topic. 

Americans for Tax Reform refer to Marketplace Fairness proposals as: complex,  unfair, and “a massive burden on business.” [Americans for Tax Reform]