If all of this sounds complicated, it is. Tax rates differ not only from state to state, but often from city to city, or even within cities. So do definitions of things such as food or clothing, which often are taxed differently. A decade ago, Mike Leavitt was governor of Utah, and he led a nationwide push to get states to pass simplified tax rates. Only about half the states either have done this or are expected to do so soon. A lot of retailers now voluntarily collect taxes from these states. But others don't. Added to this is the fact you can buy things from Web sites in other countries.

Really, though, the only question that ought to count is a fairly simple one. Does the tax you pay online reflect the cost of providing government services involving your purchase, or is it just a reflection of government taking money because it wants to?

If a store is robbed or catches fire, it will need government services. Even an Internet store requires an actual location. It also relies on schools to educate potential workers and keep kids out of trouble. If you live in the same state as the store, you have an obvious obligation to pay taxes for purchases. If not, your local government incurs no cost, except maybe maintaining the roads a delivery truck has to travel.

A decade ago, some were saying this problem would end sales taxes as we know them. Taxes don't die that easily. My guess is that, if nothing changes and the economy improves, we won't hear about this problem again for another five years.

Jay Evensen is editor of the Deseret News edito?rial page. E-mail: even@desnews.com. Visit his blog at www.deseretnews.com/blogs.