11.   Overseas sales were taxed at a lower rate than domestic sales.

12.   Realizing their potential problem, cities and states across the country are campaigning for the ability to tax Internet sales.

13.   Specifically, an aide said, Wyden does not want to tie the debate over Internet taxes to the longstanding controversy over taxing mail order sales.

14.   Some studies suggest that any economic growth created by the Internet might be choked off if Internet sales were taxed.

15.   The other version, supported by Internet retailers, would require Congress to give final approval before the states could begin taxing remote sales.

16.   The United States does not tax sales made by those subsidiaries, nor does it impose duties when they transfer profits to their parent companies.

17.   They say it even enables international sales to be taxed.

18.   This year the Georgia Senate and House passed resolutions asking Congress to allow states to tax Internet sales.

19.   Domestic cigarette factories are state-owned and cigarette sales are taxed.

20.   On Tuesday, McCain signed a pledge saying he would not tax Internet sales.