WCCF’s Wisconsin Budget Project has published a new brief on the issue of sales tax collection on online purchases. Sales tax is due on purchases made by Wisconsin residents, whether the purchase is made in a bricks and mortar store or an online business. However, some large online retailers, such as Amazon.com, do not collect the sales tax due on purchases made by Wisconsin residents. This paper, “Examining Wisconsin’s Progress in leveling the Tax System for Retailers,” examines the issues surrounding sales tax and online purchases, as well as tools available to compel collection of sales tax.