Any changes in Internet taxation will affect more than just e-commerce sales. Recent
research by Professor Austan Goolsbee of the University of Chicago concluded that the
introduction of sales tax to shopping on the Internet would decrease the number of
electronic shoppers by 25%. Goolsbee states that an argument could be made for creating
another category known as non-geographic sales that would take into account not only
Internet sales, but also mail order and home shopping.