How (and when) do you think and internet sales tax will be implemented??? First I do support it!!! I believe it will have to be the agency handling the sale Like evil bay. They will have to add collect and distribute it, easier for one agency to do it than millions of people. I am aware of use tax where you are required to pay on out of state buys to your state but that is hard to enforce. I do think it will level the playing field with brick and mortar but only to a degree not 100%. And I am surprised it has not happened as many catalogue places have had to collect it but it falls under (physical presence in the state) So lets hear it.