Some states, however, have decided not to wait for the federal government to make the change. So far, 10 states have taken their own limited steps to expand the number of retailers that must collect sales taxes, according to the Institute on Taxation and Economic Policy. New York was first, enacting legislation in 2008 requiring Internet retailers that work in partnership with New York businesses to collect sales tax. Arkansas, California, Connecticut, Georgia, Illinois, Kansas, Minnesota, North Carolina and Vermont are the other states that have enacted legislation.
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Arkansas, California, Connecticut, Georgia, Illinois, Kansas, Minnesota, New York, North Carolina, Ohio, Vermont
