Jerry in Seattle buys a T-shirt from an on-line seller in Los Angeles. California has an origin-based sales tax and use tax. Assuming that the seller is required by California to collect use tax on on-line and mail-order sales, the California Seller:

Select one:

a.

Splits any tax collected between Washington and California 50/50.

b.

Must collect California sales tax from Jerry and send the tax collected money to the California Dept of Revenue.

c.

No tax can be collected because tax on interstate sales is now unconstitutional.

d.

Must collect Washington use tax from Jerry and send the tax collected to the Washington Dept of Revenue.