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To: IceShark who wrote (7942)	6/29/1998 12:06:00 AM
From: put2rich	Read Replies (1) \| Respond to of 164687

Here is the email message after I bot one book from Barnes and Noble and no sale tax. (I live in California) Thank you for your order! We wanted you to know that your order has been shipped. You ordered: TITLE QTY PRICE ----- --- ----- Trading ........ 1 $ 38.50 -------- Subtotal $ 38.50 Tax $ 0.00 Shipping $ 3.95 -------- Total $ 42.45 Carrier: USPS Priority Mail Air If you have any questions, please contact us via email at service@barnesandnoble.com. Thank you for shopping with barnesandnoble.com.

To: IceShark who wrote (7942)	6/29/1998 8:30:00 AM
From: Glenn D. Rudolph	Read Replies (1) \| Respond to of 164687

This is not true if the "company" has a presence (nexus), as in a store, in another state. I believe B&N likely has a store in every state so they must collect and forward sales tax for any destination state they have nexus in, no matter where the book is shipped from. If they don't, they are breaking a law, period. Dan, I could have saved my typing if I read all the posts first. You explained my point far better than I. I do want to add that states will start defining a nexus as just the advertising or even the shipping in a state so a nexus will always be present. Glenn