Even though most states require their residents to pay sales tax on internet purchases, none have figured out how to enforce it, and companies such as Amazon (NASDAQ: AMZN) and eBay (NASDAQ: EBAY) have benefited hugely by the public's perception of the 6-10% cost advantage they realize by not paying the tax.

Not surprisingly, states suffering from tax shortfalls are screaming foul, and Washington is listening. According to the New York Post, a bill could be introduced this week to put the burden of tax collection on internet retailers.

The U.S. census estimated that in 2008 retail sales hit $103 billion dollars. If we assume that local taxes will also be included in the bill, at 8% roughly $8.25 billion should have flowed into state and local coffers. Amazon alone, with sales of $19 billion, could have collected $1.52 billion. According to the Rockefeller Institute, during the recession sales taxes collected by the states have dropped by 6.1%, the worst decline in half a century.

The internet started as Woodstock; relatively anonymous participants free to carry on without fear of apprehension, taxation or repercussion, trusting that others shared their values of respect, reason and cooperation.

As business began to stick its toes into the virtual world, the internet became Bonnaroo; vastly increased content for a bargain price, if you pay the entrance fee, wear your wristband, and don't mind congestion and occasional chaos.

Now, though, the internet has becomes a crucial part of business survival and a tool for predators of all persuasions. So the internet is evolving again, into an olympiad. Everything costs, sponsorships and advertising drive the show, everyone carries verifiable I.D., and every access is carefully monitored.

The U.S. Congress is looking at this issue closely. Their ban on taxing internet access ends in November, an opportunity that temptingly coincides with state revenue shortfalls. The Congress is also once again considering a mandatory nationwide requirement that internet vendors collect sales tax from out of state customers. One senator, according to C/Netnews.com, is even predicting we could see more debate about a tax on e-mail.

I think the internet tax and sales tax measures stand a chance of passing, despite massive consumer protest, because states believe internet shopping robs them of tax revenue and damages their local merchants. Such a measure could have an immediate impact on Amazon.com (NASDAQ:AMZN) and eBay (NASDAQ:EBAY), among others.

The e-mail tax is less likely. In defense of such a tax, however, legislators could refer to a proposal by, among others, Bill Gates, to impose a charge on e-mail as a way of fighting spam. One way or another, the spam issue is coming to a head as it continues to gobble up bandwidth.