Traditional retailers, of course, are strong proponents of the online sales tax. So is, quite surprisingly, Amazon.com, which spent almost $3.5 million lobbying for the bill. Even with charging sales tax, Amazon has a signicant price advantage over its competitors. But as the online retailer has grown, it has become more reliant on next-day delivery and has begun building distribution centers in numerous states. That means, it will have to start collecting taxes anyway in every location where it has a distribution location. Also, its warehouses and shipping centers are far more cost effective and efficient that brick-andmortar stores. In short, retailers and smaller websites will never be cost competitive with Amazon, and so there is little reason for the e-commerce giant to oppose sales taxes. You Decide: " Utilizing the Design Thinking andArt Thinking concepts learned in the previous module, propose at least one option regarding the question below. ' A big online store like Amazon would have little trouble dealing with the costs of collecting sales tax. Smaller sites, however, faces a tremendous stafng and work burden. One count indicates that there are over 6,000 taxing entities in the United States (states, territories, cities, counties, villages, and Indian Nations}, each with different taxing structures. For smaller e-commerce companies, is forcing their annual sales to drop below $1 million a good option? What other options do they have to stay viable