Traditionally, an Internet company can only be responsible for collecting sales if it has a “nexus” (presence) in the state where the consumer resides.  Nexus can be created if the vendor has people or property located in the state.  A nexus can be temporary as when sales people travel the state selling products.  Building a warehouse in the state creates a permanent nexus.  For example, Amazon.com is located in Washington state, so a person in Texas does not pay sales tax, BUT Amazon opened a fulfillment center in the state, so much charge TexanS a sales tax.  MORE TO COME TOMORROW.