States and thousands of taxing jurisdictions within them are able to devise and levy own sales taxes, set their own rates, decide what will be taxed -- or not.
As a result, more than 15,000 taxing jurisdictions across the nation have generated a mystifying and complex web of sales and use taxes that are in a constant state of flux as state and local lawmakers decide which goods and services will be subject to their taxes, which will not, and when.
Adding complexity to the situation, a growing controversy exists between Internet retailers and brick-and-mortar stores. Retailers selling via the Internet are generally able to avoid collecting and remitting sales tax, while brick-and-mortar retailers must collect the taxes that support state and local services.
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