Estimated Uncollected Use tax from all Remote Sales in 2012
Estimates from University of Tennessee Study
| |
Non-Electronic Business to Customer
|
Non-electronic Business to Business |
Electronic Business to Business and Business to Customer
|
Total |
| Alabama |
101,657,313 |
75,677,086 |
170,400,000 |
347,734,399 |
| Alaska |
880,149 |
655,832 |
1,500,000 |
3,035,981 |
| Arizona |
220,741,594 |
118,086,660 |
369,800,000 |
708,628,254 |
| Arkansas |
67,947,572 |
54,464,358 |
113,900,000 |
236,311,930 |
| California |
1,136,801,607 |
1,118,366,340 |
1,904,500,000 |
4,159,667,947 |
| Colorado |
103,065,552 |
76,798,022 |
172,700,000 |
352,563,574 |
| Connecticut |
38,022,475 |
50,544,930 |
63,800,000 |
152,367,405 |
| District of Columbia |
21,211,612 |
15,805,570 |
35,500,000 |
72,517,182 |
| Florida |
479,769,709 |
200,120,301 |
803,800,000 |
1,483,690,010 |
| Georgia |
244,857,701 |
182,452,688 |
410,300,000 |
837,610,389 |
| Hawaii |
35,822,100 |
26,692,395 |
60,000,000 |
122,514,495 |
| Idaho |
27,636,706 |
29,083,776 |
46,400,000 |
103,120,482 |
| Illinios |
302,507,519 |
249,542,069 |
506,800,000 |
1,058,849,588 |
| Indiana |
116,619,861 |
86,897,847 |
195,300,000 |
398,817,708 |
| Iowa |
52,897,008 |
39,415,552 |
88,700,000 |
181,012,560 |
| Kansas |
85,286,525 |
51,037,503 |
142,900,000 |
279,224,028 |
| Kentucky |
65,659,182 |
48,925,127 |
109,900,000 |
224,484,309 |
| Louisiana |
236,320,247 |
176,091,110 |
395,900,000 |
808,311,357 |
| Maine |
19,099,252 |
14,231,572 |
32,100,000 |
65,430,824 |
| Maryland |
109,930,722 |
81,913,518 |
184,100,000 |
375,944,240 |
| Massachusetts |
78,333,340 |
58,369,120 |
131,300,000 |
268,002,460 |
| Michigan |
84,494,390 |
62,959,949 |
141,500,000 |
288,954,339 |
| Minnesota |
140,471,923 |
79,447,327 |
235,300,000 |
455,219,250 |
| Mississippi |
80,533,715 |
87,852,645 |
134,900,000 |
303,286,360 |
| Missouri |
125,773,420 |
93,718,508 |
210,700,000 |
430,191,928 |
| Nebraska |
36,614,235 |
20,137,833 |
61,300,000 |
118,052,068 |
| Nevada |
100,865,178 |
75,158,440 |
168,900,000 |
344,923,618 |
| New Jersey |
120,844,580 |
90,045,845 |
202,500,000 |
413,390,425 |
| New Mexico |
71,908,246 |
53,581,540 |
120,500,000 |
245,989,786 |
| New York |
516,559,974 |
384,908,277 |
865,500,000 |
1,766,968,251 |
| North Carolina |
127,621,735 |
95,095,757 |
213,800,000 |
436,517,492 |
| North Dakota |
9,153,558 |
6,820,661 |
15,300,000 |
31,274,219 |
| Ohio |
183,775,298 |
136,937,891 |
307,900,000 |
628,613,189 |
| Oklahoma |
84,054,315 |
71,494,343 |
140,800,000 |
296,348,658 |
| Pennsylvania |
206,483,165 |
153,858,377 |
345,900,000 |
706,241,542 |
| Rhode Island |
17,338,952 |
24,097,506 |
29,000,000 |
70,436,458 |
| South Carolina |
74,372,666 |
55,417,872 |
124,500,000 |
254,290,538 |
| South Dakota |
17,779,027 |
13,247,822 |
29,800,000 |
60,826,849 |
| Tennessee |
245,209,761 |
92,471,128 |
410,800,000 |
748,480,889 |
| Texas |
519,552,484 |
387,138,109 |
870,400,000 |
1,777,090,593 |
| Utah |
52,808,993 |
39,349,968 |
88,500,000 |
180,658,961 |
| Vermont |
14,962,548 |
4,696,781 |
25,100,000 |
44,759,329 |
| Virginia |
123,573,045 |
92,078,926 |
207,000,000 |
422,651,971 |
| Washington |
168,284,660 |
90,784,044 |
281,900,000 |
540,968,704 |
| West Virginia |
30,189,141 |
22,495,065 |
50,600,000 |
103,284,206 |
| Wisconsin |
84,846,450 |
62,059,664 |
142,100,000 |
289,006,114 |
| Wyoming |
17,074,908 |
16,069,797 |
28,600,000 |
61,744,705 |
| Total |
6,800,214,113 |
5,067,095,451 |
11,392,700,000 |
23,260,009,564 |
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