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        <title>Top Internet Goods</title>
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        <title>Distinguishing Features of E-Commerce</title>
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        <description>Out-of-state vendors engaged in e-commerce do not have an obligation to collect sales taxes if traditional remote sellers, such as mail-order and telephone solicitation vendors, do not collect sales taxes. Sales tax cannot be levied on a transaction just because the purchaser uses e-commerce to access the seller's computer to acquire property, goods or service.</description>
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