tax collection by companies that do not have a physical presence in the state where a sale is made. The SST group is lobbying the United States Congress to empower states to mandate that all out-of-state businesses, especially internet-based and mail order retailers, collect taxes on their electronic commerce and mail order transactions. The group considers that this measure would enhance the value of the STMS model. References External links The Streamlined Sales Tax Governing Board, Inc. Washington Post July 1, 2005 Sales taxes Accounting software