Any size business can easily employ modern technology freely available, as I have, to calculate, collect and remit sales tax for any jurisdiction in any state.

FORBES: Guest Post: Online Sales Tax

That can make the decision whether to collect and remit the tax a tough one for non-California sellers who think they have arguments to avoid the law.

FORBES: Californians Rush To Buy Online Before Amazon Tax Hits

There are some retailers, direct marketers, mail order catalogs and others that oppose the current move to allow states to require these channels to collect and remit sales tax.

FORBES: Guest Post: Online Sales Tax

Is it fair to require online retailers to collect and remit state sales tax?

FORBES: Guest Post Week on Taxgirl

The Main Street Fairness Act aims to level the playing the field by requiring online retailers to collect and remit the proper tax.

FORBES: Move up http://i.forbesimg.com t Move down

That tobacco settlement smacks of tax farming: Companies collect the money and remit it to the states.

FORBES: Fact and Comment

New Hampshire, for example, has no sales tax, but a Granite State Web merchant would be forced to collect and remit sales taxes to all the governments that do.

WSJ: Review & Outlook: The Internet Sales Tax Rush

If they collect the taxes and fail to remit, they can go to jail because in collecting the sales tax they are an agent of the State and failure to remit is something like embezzlement.

FORBES: Is Super Bowl Monday Holiday More Important Than Tax Reform ?