I think it's crap too. Good for the mom and pop stores? Depends upon who you talk to. I work for a small swimming pool supply store in Bismarck. Family owned. As "mom and pop" as you can possibly be. Second generation owner, etc. People buy aboveground swimming pools from Target, Lowes, Menards, Sam's and Walmart. Hard to compete against those big box stores. Then when they have problems, and need something, you can imagine the help they receive from the places they bought from.
Not a lot of swimming pools in ND, so a lot of our business is further south, or at least in bigger metro areas. This new tax issue is a major stumbling block. Further, the laws are currently unclear, so we have to "get ready for changes" but we don't know what those changes are going to be. Some pending legislation dictates that the tax may or may not apply, until you hit a certain (low) threshold of either shipment quantities or sales dollars.
So, my two cents is no thanks.
That, and the extra revenue apparently doesn't have a current home, so I can't imagine it getting put to a valuable use.