| A | B |
| nexus | connection of a business to a government jurisdiction |
| lexus | expensive car |
| Internet Tax Freedom Act | imposed a 3-year moratorium on certain taxes |
| 4% | percent of Internet sales where sales tax is collected |
| 37% | percent of Internet sales that could be subject to sales tax |
| 63% | percent of Internet sales not subject to sales tax |
| 10% | percent of sales tax that will not be collected in 2007 if nothing changes |
| 46 | number of states that have sales tax |
| 6000 | number of jurisdictions that can impose sales tax in the US |
| Advisory Committee on e-Commerce (ACEC) | federal committee established to study this problem |