I'd like to see something similar to what Arizona did a couple years back. One state form reporting all local taxes. Let the state funnel the revenue to the cities. I'm sure the states would hold on to a portion of the revenue for administrative costs, but the cities/counties would still be collecting more revenue than if the Quill law was in place. This would also mean one auditor to review records. Sorry James, but municipalities DO require zero returns for life once you register. Even the registration process can be daunting.
While I agree with the decision, compliance will not be as easy as most think. Finding the correct tax rate to charge is easy, even in home rule states. The compliance burden will arise from all those cities and counties a seller will have to register in but where it may only have occasional sales. This creates a mountain of zero file returns on a monthly/quarterly basis. States should ease the reporting burden to make compliance easier, especially for small businesses.