1. Find the tax rates for your state from the links provided below under "Resources", and list the rate for the following taxes:
a) individual income tax
b) property tax
c) sales tax
d) gasoline tax
e) corporate (business) tax

2. A comptroller (aka controller) is defined by Merriam-Webster Dictionary as a public official who audits government accounts and sometimes certifies expenditures [okays the money spent by the government] Explain how Texas' comptroller caused an Amazon.com distribution center outside of Dallas to close. Be specific.

3. Why doesn't Amazon.com collect sales tax from purchases made through their website?

4. a) What have some states including Illinois and New York done to get around the Supreme Court's 1992 ruling? (see "Background" below for explanation)
b) How has Amazon responded to the strategy taken by these states?

5. a) What is a budget deficit?
b) What is the government's main source of income to pay for the budget? (From where do state governments get over 95% of their money?)

6. According to the National Conference of State Legislatures, how much could states have collected from sales made online and through catalogs in 2010?

7. Many consumers will purposely buy larger items from websites such as Amazon to save on the sales tax (as opposed to Wal-Mart, Target, Sears, etc. where they would have to pay the sales tax).  Given the fact that it has a presence in the state through its distribution centers, does this give Amazon an unfair advantage in Texas? Explain your answer.

8. a) What is more important to you in your state: increasing jobs (even if it means losing sales tax revenue from companies like Amazon) or increasing tax revenue for the state (even if it means losing jobs in companies like Amazon that decide to leave the state due to taxes)?
b) If you answered jobs, how should a state handle the lost sales tax revenue? (think about this: if the consumer can't buy the product from Amazon or another online retailer, they would purchase the product through Wal-Mart, Target, etc. and pay the sales tax)
If you answered taxes, how should a state create an environment to lure businesses/keep jobs?

9.  a) Why do you think Governor Perry of Texas is siding with Amazon? What is Governor Perry's responsibility to citizens and other businesses located in Texas to treat businesses equally?
b) Ask a parent the same question.