21.   Googin said IBM continues to offer a sophisticated line of software to support online sales.

22.   He believes that unless online sales are taxed, many states soon could face a revenue crisis.

23.   Home Depot has let its rivals get the jump on it when it comes to online sales.

24.   However, opponents of taxing online sales say merchants would be unduly burdened by the maze of arcane rules in thousands of tax jurisdictions coast to coast.

25.   How much of a threat does online cosmetic sales pose to the traditional cosmetics counter?

26.   Hyde, who is now vice president for online sales at rei.com, has been with the company since he graduated from Oregon State with a degree in geology.

27.   Iaffaldano was vice president of online advertising sales.

28.   In a potential hitch, the labels have yet to work out how songwriters and publishers would share in the proceeds of online sales.

29.   In October, Congress passed the Internet Tax Freedom Act, which declared a three-year moratorium against taxes from online sales.

30.   Information technology experts praise the integration approach and see several ways that Hawaiian Greenhouse can continue to increase its online sales.