distinctions. the ebay position on this is actually really clear. and that is that it is the problem with this bill is that it is unbalanced right now. it treats very, very small businesses the same way that we treat multibillion dollar retailers. there is no level playing field between really small businesses that are often using the internet to grow including through marketplaces like ebay and giant multibillion dollar retailers that have facilities all over the country. this bill only tries to, quote, level the playing field just on one tax law that happens to be something that is a small burden on small businesses. and the larger burden on giant businesses. what we're saying is that to make this bill really work there ought to be a reasonable small business exemption so that when you're a small business operating in one state, that it is not possible for you to be audited and have to go to court honestly to fight the tax authority 3,000 miles away. and that is a possibility with this current bill and that's going to have to get fixed