41.   But those that operate nationally must collect taxes on Internet sales in every state in which they have a traditional store.

42.   But the Supreme Court ruled years ago that states cannot force companies outside their borders to collect taxes for them.

43.   But there is no principled reason that Congress, under the guise of promoting electronic commerce, should undermine the ability of state and local governments to collect taxes.

44.   California is entitled to collect taxes from out-of-state corporations that do business in the state.

45.   By either measure there are thousands fewer workers available to conduct audits and collect overdue taxes.

46.   Companies, however, are bound to collect the taxes only from consumers in states where the company has a physical presence.

47.   Confidentiality is considered to be vital to the US tax system because the ability to collect taxes could erode if citizens distrust the IRS.

48.   Connecticut does not collect taxes on pensions of former state residents, tax officials said.

49.   Cox Newspapers asked its foreign correspondents to delve into how governments around the world collect taxes.

50.   Congress has not passed legislation to collect the tax this year, but it is expected to do so.