Which of the following is NOT true about tax & e-commerce?

-When business entity doe not has an established NEXUS with a state, it does not have the responsibility to collect sales tax from in-state customers and remit it to the State.

-The customers who did not have to pay sales tax should personally declare the tax of equivalent amount as 'Use Tax". But this responsibility is ignored in most cases.

-No state can enact laws that require online retailers to collect sales taxes on sales to the people in their states when online retailers do not have nexus with the state.

-Nexus refers to a connection between a tax-paying entity and a government