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

 NCSL Contact: Max Behlke, max.behlke@ncsl.org