Firm L, which operates a mail-order clothing business, is located in State L. This year, the firm shipped $8.5 million of merchandise to customers in State R. State R imposes a 6 percent sales and use tax on the purchase and consumption of retail goods within the state.

1. Do State R residents who purchased Firm L merchandise owe use tax on their purchases?
2. If State R could legally require Firm L to collect a 6 percent tax on mail-order sales made to residents of the state, how much additional revenue would the state collect?