Concerning Jim Dublinski's letter "Collect online sales tax" (readers' forum Dec. 22), there is no need for Congress to pass a tax law for online sales, at least for Utah. Utah is way ahead of the game. We have the "use tax" on the books, which would take care of taxing anything purchased online from outside the state. The problem is it is a very unfair tax and is virtually unenforceable. Visiting with a tax preparer, it was estimated that less than 10 percent pay the use tax. The Legislature should take a hard look at it and either enforce it, make it a fair tax, or get rid of it, preferably the latter.