61.   Some proponents of sales tax reform say there are ways to develop software that would allow companies to collect sales taxes based on the destination of the goods purchased.

62.   The companies could then collect a fee from Hongkong Telecom for delivering the phone calls which were originally intended to go straight to Hongkong Telecom customers.

63.   The company collects sales taxes only in Ohio and in California, where it has warehouses and other operations.

64.   The new software supposedly allows record companies to collect royalties on music exchanged on the Napster network.