Slide 14 of 27
Notes:
Because it is so difficult to collect the Use Tax on remote sales from individual consumers, it would be nice if the tax could be collected from the remote retailer. But, this has been a big problem.
First, 45 states and 7,413 local units levy sales and use taxes. A remote seller, therefore, is faced with a tangled web of differing rates, exemptions, and reporting requirements.