I'm just curious... How do we know that the sales or gross receipts tax collected by on-line merchants gets back to the State? Example, in Mew Mexico we have a gross receipts tax, not a sales tax. The biggest difference is that a gross receipts tax is the responsibility of the seller, due on his receipts and sales tax the responsibility of the buyer, due on his purchases. A seller is authorized to recoup his gross receipts tax by collecting it from the buyer -- he doesn't have to, but he still has to pay it. In order for the State to know that a merchant owes tax (and collecting it), the merchant is issued a CRS (Combined Reporting System) number, which must be filed against each quarter. Without one of these for each of the millions of on-line merchants, how does the state know that taxes have bee collected, and how do I know that the tax collected from me is going to the State of New Mexico, or in the merchant's pocket? Just curious!
