Must Internet purchases be subject to sales tax?

Question

Must Internet purchases be subject to sales tax? The paper needs to include brief assessments of the pros and cons of taxing such purchases.

Answer 1

If the vendor and the delivery location are in the same state, or if the vendor has a nexus in the state where the order is delivered, the vendor is required to collect and render sales tax.

Beyond that, I'm NOT going to do your homework for you.  But consider one angle as you work this up:  If sales taxes are not charged on Internet purchases, states will lose revenue that will have to be made up somewhere.  Figure out where you'll cover those losses.