1.   And negotiations that could yet result in a consensus plan to tax Internet sales continued Monday night as Waitt and Kirk met here to continue their talks.

2.   But something like it will have to happen before Internet sales can be taxed in an orderly way.

3.   Congress has the final decision about whether states and local governments can tax Internet sales.

4.   Cuomo was using a plan that enabled the state to tax reservation sales of gasoline and cigarettes to non-Indians.

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

6.   He opposes any attempt by the states to tax Internet sales unless the seller has a substantial physical presence in the state.

7.   In theory, states already have authority to tax interstate sales made over the Internet, or by mail.

8.   Just how Internet sales would be taxed is complicated by the fact that sales taxes differ from city to city and state to state.

9.   Leavitt said there is a growing sense of urgency that states must act quickly if they are going to tax Internet sales.

10.   One issue on which they have already publicly differed is taxing home sales to raise local revenues.