Politicians want to view economic data as somehow being "owned" by a county, state, or country. So they make policies that are supposed to manage (for lack of a better word) commerce inside those boundaries.
But we don't live in that world any more. The problem here isn't a lack of taxes for some businesses. The problem is an attitude that somehow you can sit above it all and pick and chose who to favor and who not to. It's 20th-century thinking applied to a 21st-century world. The only thing this will accomplish is 1) hurting the poor, and 2) creating a bunch of nonsense paperwork. Commerce will still happen without taxes; it's just the disadvantaged and new businesses that will have extra inertia to deal with.
Yes, if you frame it in terms of "what's fair to business" then sure, the argument works in favor of taxation. My problem is that the argument itself is stated in outdated terms.
The beauty of Congress leaving the net alone wasn't that it was laissez faire. It was that nobody understood exactly what the net meant to the future. Seems like this is still the case, but politicians have decided they've waited around long enough. It's time for their piece of the action.