If goods are taxed more businesses raise their prices. Businesses aren't being taxed. Consumers are. The only cost businesses have to pay is the cost of implementing the system, which is a fixed cost that you'll pay off over time.

Also, you're kindof proving my point by stating that these new policies may deter brick & mortar businesses from entering the online space. A brick & mortar business by definition doesn't have an e-commerce presence. Ones that do have a hybrid business model. For those, there's an interesting dynamic that management will face that's a close reflection of what the greater market will have to deal with, i.e., which side of the business to invest in. But anyways, if you admit that brick & mortar businesses will be deterred from moving to e-commerce, then you're admitting that the brick & mortal model is more competitive under the new tax regime.