Michael J. Payne (J.D. 2012, Arizona State) has posted Note, Selling the Main Street Fairness Act: A Viable Solution to the Internet Sales Tax Problem, 43 Ariz. St. L.J. ___ (2011), on the National Law Review. Here is the Conclusion:

Regardless of which political party is in the majority, the Main Street Fairness Act should be given consideration as a viable solution to the problems discussed above. Its passage would comport with the constitutional grant of authority over interstate commerce to Congress, while allowing states the freedom to choose whether to voluntarily join the Agreement. This system is ideal because states can preserve their independence by joining or leaving the Agreement at any time, while providing substantial benefits to out-of-state retailers by simplifying and unifying their reporting requirements. The Main Street Fairness Act is the bandwagon heading toward uniformity and fairness in sales tax collection. States just need to jump on.