In 300 words. The long standing debate over internet sales tax is rooted in the case of National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois (1967) in which the U. S. Supreme Court ruled that states could not compel a mail order firm to collect use taxes if the firm had no taxable nexus in the state. A commonly used example in many states is Amazon. Congress approved a moratorium on internet sales tax in 1998 and since renewed it through 2014. Now that the moratorium is expired and based on the readings in chapter 4, discuss how this decision impacts both the consumer and the local governments ability to generate taxable revenue. Does this have a positive or negative impact on the community including funding for public safety services or does the tax stifle the growth of internet based retail technology and adversely impact consumers?