An effective and efficient system for recovering tax revenue. One
implementation is to recover tax revenue currently not being recovered by
storing data in a database indicating interstate sales transactions on
which a seller does not collect a designated tax, such as a sales tax.
This database is part of a computer network which organizes and stores the
data in the database and automatically sends out tax due notices to
purchasers when data in the database indicates that an interstate sale has
taken place and no designated tax has been collected from the purchaser by
the seller. This database can also be updated to reflect payment of the
tax indicated in the tax due notice, and can automatically remit
appropriate revenues to a revenue agency when the tax due notice has been
paid. One implementation is also collecting a simplified tax on all
interstate sales transactions, and then storing data in a database
indicating this collected simplified tax and data as to a revenue agency
entitled to the tax based on the purchaser, the state of residence of the
purchaser, etc. Based on this data in the database, the collected
simplified taxes can be proportioned and routed to the appropriate revenue
agency.