Something I’ve been predicting in Internet law for at least five years is happening. (Predict something long enough and you may eventually be correct. A friend put all of his money into cash after predicting the market’s collapse. In 1995.) A March 18th WSJ article titled States Pressure E-Tailers to Collect Sales Tax reports on the number of states looking to collect taxes Internet sales. The opportunity is there: the article notes a University of Tennessee study estimating “that uncollected Internet sales taxes would cost state and local governments more than $11 billion a year by 2012.” In addition to Colorado, noted in the prior post, and New York, which in 2008 amended its tax laws to target Amazon and similar retailers, North Carolina, Rhode Island, Maryland, and Connecticut have passed or are considering passing laws to capture taxes on sales to out-of-state retailers. The article quotes Amazon, which objects to the complexity of piecemeal state-by-state legislation: “We aren’t opposed to collecting sales tax within a constitutionally permissible system applied even-handedly.” Amazon reportedly favors the Streamlined Sales Tax Project (see http://www.streamlinedsalestax.org).