As an independent retailer in the state of [STATE NAME], I am calling on you to equitably enforce existing tax laws by requiring out-of-state retailers with nexus in our state to collect sales tax. Each year, [STATE NAME] is losing tax revenue to online retailers, many of whom have nexus in the states due to affiliate relationships. I am calling on you to take the lead in this matter by enforcing our existing sales tax laws.

This sales tax shortfall will grow worse each year as online shopping grows. The Wall Street Journal reported that online sales this holiday season grew by a remarkable 19 percent. In contrast, retails sales this holiday season only rose 3.6 percent, according to Reuters. Clearly, when you favor out-of-state online retailers over [STATE NAME]-based businesses like mine, you are allowing millions of dollars in tax revenue to go uncollected. At a time when states across the country are dealing with significant budget shortfalls, this is a very serious matter.

As holiday sales figures clearly show, in-state retailers have a tough time competing against out-of-state online retailers that can entice holiday shoppers with tax-free shopping. What's worse, customers believe they are getting a deal because they don't have to pay tax, and some states actually proudly declare that they are helping consumers by not enforcing these laws during the holidays. But here's the reality: When states like ours allow out-of-state businesses to unfairly usurp dollars that normally would have been spent in-state, [STATE NAME]'s citizens are also losers, as potential tax revenue from both sources is uncollected -- monies that fund such essential services as schools and first-responders.

I am asking you to step up to the plate and defend our state's homegrown businesses. Every analysis makes clear that locally owned businesses have far greater economic impact on their communities, contribute more to local charities, and are largely responsible for our villages, towns, and cities retaining their unique characteristics. To undercut them, by selectively deciding what laws to enforce and what laws to ignore, is simply outrageous.

Importantly, we are not discussing any new "Internet taxes." I am simply urging the state taxing authorities to enforce the tax laws already in place.