FACT: We oppose creating any new taxes on the Internet, including access taxes or discriminatory taxes. We support the collection of the sales and use taxes that are already owed to state and local governments under existing tax laws. We support collection in a fair and equitable manner for all transactions, whether consumers shop at a store on "Main Street" or on the Internet.

FACT: The Streamlined Sales and Use Tax Agreement (SSUTA) does not create a new tax. Currently, consumers are legally required to pay a corresponding use tax on online purchases when the seller does not collect the sales tax. Many consumers do not understand their use tax responsibility, and compliance with use tax requirements is very low. Therefore, millions of Americans that shop on the Internet or through catalogs are in violation of the law. We advocate taking the burden of paying the use tax off of the consumer and providing all merchants with equal sales tax collection responsibilities.

FACT: The Internet Tax Freedom Act of 1998 prohibits the creation of any new and discriminatory taxes on the Internet. SSTP does not affect new or discriminatory taxes. Congress did not pass laws to prevent states from charging and collecting existing sales and use taxes.

FACT: According to the U.S. Census Bureau, 33 percent of state revenues come from sales taxes. If online and mail order sellers are not required to collect sales taxes, state and local governments stand to lose as much as $33.6 Billion in 2008. Sales tax revenues fund essential government services including education, law enforcement and transportation. If sales and use taxes are not collected on remote transactions, state and local governments will have to find other ways to offset their losses. Alternative financing could include increasing property taxes and sales tax rates.

FACT: A level playing field is best for the new economy. A Jupiter Research report released in February 2003 states that collection of a sales tax on Internet purchases "will not be a significant impediment to the growth of the online retail channel." The bottom line: collection of sales tax on online purchases would have little impact on "virtual" business.

The e-Fairness Coalition (www.e-fairness.org) represents the retail and real estate industries. The Coalition advocates fairness for businesses and consumers. It supports a level playing field that ensures consumers are treated fairly regardless of where they choose to shop - in traditional or online stores. Its members include brick-and-mortar and online retailers, retail corporations and associations, publicly- and privately-owned shopping centers, outlet centers and independently owned shops.