As I continuously ruminate about the state of music, album sales, and the growth of online digital markets, how much consumers care about these topics is something I have not strayed too close to. I think it is safe to say that consumers do care, but I cannot say if it is to the degree with which I am fascinated and write about it.

I was reminded by a mentor and colleague a few days ago how easy the use of Apple Inc.'s (NASDAQ: AAPL) iTunes Store and iPod are if you are hoping to listen to only one song or a few songs, but not an album. Of course, that very dynamic is what I so often write about in my blogs about the death of the album, but who exactly is decrying the death of the album? No matter how much I write about that death, it is very apparent that those who are worried about the death of such a money maker are the labels and the industry.

The nice thing about iTunes and other digital stores is that if you are just browsing you can listen to clips of the songs. This is not a method of shopping that you can easily acquire at stores like Best Buy (NYSE: BBY) or Target (NYSE: TGT), although Best Buy is beginning to incorporate computer stations where you can make test runs of programs like Rhapsody and Napster. They hope you will then sign up for a subscription to that service through Best Buy. Browsing at stores like these only ever really entails looking at the product. If you know nothing about it, then you cannot know if it will be something you are happy to spend your money on.

For years now, I've done much of my holiday shopping on the web, taking advantage of free shopping options at many online retailers and the absence of state sales taxes on many purchases. Add this to the ease of shopping from the couch with a few mouse clicks, and shopping online offers immense rewards, especially during the frenetic holiday season.

Soon, however, this luxury may be coming to an end. Many states are tired of their citizens not reporting online purchases -- and states are still owed sales tax even for online purchases. With combined city and town tax rates at nearly 7.5% in some cases, it seems like everything we do these days is taxed. The online purchasing option is one way for many consumers to escape the tax man.

Some states such as Delaware, Montana, New Hampshire and Oregon don't impose sales taxes, but all other states do. The Supreme Court has ruled a state can't constitutionally require a merchant to collect the tax unless the merchant has some physical connection to that state -- and most online retailers don't have a physical connection to most U.S. states, much to the delight of online shoppers.

Retailers like Best Buy (NYSE:BBY), Circuit City (NYSE:CC) and Wal-Mart Stores, Inc. (NYSE:WMT) collect sales tax on online purchases since those store chains have physical presences in most states. But Amazon.com doesn't, and as a result it is the preferred shopping place for many people. The Supreme Court noted, however, that there is nothing to stop Congress from authorizing states to require collection by out-of-state sellers.

With the U.S.Congress coming under the control of Democrats -- who are traditionally tax-hungry to fund everything and anything -- are we in for sales taxes from online purchases soon? Expect this one to be a billion-dollar fight.