Interesting
This story is sure to make Tennessee officials spout off the usual blather about the need to tax online sales.

Nashville is the top city for online shoppers, while Raleigh takes the third spot, according to a new survey. The Music City jumped 15 spots in America Online's second annual "Online Shopping Cities" report with consumers in the city spending $328.60 a month, $100 more this year than in 2002 when the city ranked 16th. ... Los Angeles, Baltimore and San Francisco round out the top five.

Shoppers in Nashville told researchers they anticipate spending an average of $291 on holiday gifts using the Internet - a little more than 50 percent of their expected holiday budget. But all that holiday cheer doesn't sit well with the state. Many shoppers said they use the Internet because they aren't charged sales taxes...

You know why many online shoppers don't pay sales tax? Because many online purchases involve interstate commerce and the Commerce Clause of the U.S. Constitution forbids states from levying taxes on or otherwise regulating interstate commerce. Which is why I stopped the excerpt before getting Tennessee Department of Revenue Commissioner Loren Chumley's predictable rant about why the state needs to tax online sales. She obviously doesn't understand the Commerce Clause.