sales taxes electronic commerce growth presents challenges revenue losses are uncertain united states general accounting office gao report to congressional requesters june 2000 ggd oce 00 165 government division washington dc 20548 page 1 on e b 284955 30 the honorable george v voinovich chairman subcommittee oversight of management restructuring and district columbia committee governmental affairs senate bob graham rapid especially sale goods services over internet has fueled a debate about taxation such one hand there concerns impact state local tax collections these arise because while can impose residents purchases from out vendors they cannot an obligation those collect unless vendor substantial presence or nexus in without collection by sellers absent intrusive costly actions aimed at purchasers portions use