Along with new technology, such as the Internet, come complications with the application of the law. A state’s ability to impose taxes on a transaction is no exception. Prior to the use of the Internet, when a sale occurred within a state, the sale physically occurred within the state lines; therefore it would be permissible for the State to impose sales and use taxes. However, now that the Internet allows for sales transactions by citizens over the Internet, states see a potential source of untapped revenue. States look to impose a sales tax on out-of-state Internet vendors, who would otherwise be untaxable due to their location outside of the state. The imposition of a sales tax on an out-of-state Internet vendor for sales transactions occurring with citizens of the state is unconstitutional on several levels.