Introduction: In today's time of economic turmoil, localities are looking to untapped resources to generate revenue. One of those untapped resources is e-commerce. What the localities want to do with e-commerce is to impose a sales tax on goods purchased over the Internet. It's one of the largest growing businesses in today's modern world. If the Internet was taxed no one would want to purchase goods over the Internet and the economy would suffer. The Internet should not be taxed.
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