If you have questions about sales and use tax laws, you're not alone. There are 7,500 different taxing jurisdictions in the United States alone, and they routinely tax the same products differently. It's easy to understand why our sales and use tax laws are considered among the most complicated. To add to your challenge, state governments are aggressively pursuing new avenues of taxation. Faced with a slumping economy, they want a bigger piece of the revenue pie. Further, Internet sellers face a murky and sometimes ill-defined landscape with respect to sales and use taxes that are impacted by both state law and federal constitutional principles.

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