Estimating the Amount of Sales and Use Tax Owed from Mail Order Consumer Purchases in Kentucky, 1998-2003

Tax Owed on Internet Sales

Year

Tax Owed on Mail Order Sales (non-Internet)

Low Growth Scenario

Medium Growth Scenario

High Growth Scenario

1998

$ 87,478,622

$ 226,910

$ 1,359,217

$ 3,076,304

1999

$ 91,598,062

$ 463,269

$ 3,151,893

$ 6,809,152

2000

$ 95,932,360

$ 831,831

$ 5,950,184

$ 11,803,138

2001

$ 100,442,989

$ 1,327,788

$ 9,646,615

$ 19,182,222

2002

$ 105,188,362

$ 1,987,288

$ 14,494,097

$ 30,175,349

2003

$ 110,154,011

$ 2,590,868

$ 21,157,896

$ 48,347,302

Note: Refer to Appendix B for an explanation of how these values are estimated.