Collecting Taxes in the Cyberage:

How online purchases could affect revenue collections

	Read the report in PDF format or in HTML by clicking on any of the titles below.
	Preface
	Summary
	Introduction
	Collecting Taxes in the Cyberage: An Overview
	A New Way to Shop: Kentuckians Find the Web
	The Internet as a Virtual Tax-Free Zone: Implications for the State Budget
	Internet Commerce Estimates: A Reality Check
	Issues in Use Tax Administration: Increasing the Compliance Rate
	Appendix A: Method for Estimating Probabilities
	Appendix B: Method for Estimating Sales and Use Tax Losses
	Appendix C: Methods and Assumptions