E-commerce has exploded and has literally transformed the retail landscape over the past 10 years.  Many e-commerce sites have grown with the Ebay auction website, Etsy for hand-crafted goods, and the e-commerce giant Amazon and its Amazon Marketplace.   Online e-commerce sellers with high gross sales (Based on transaction or review-based estimates) can prove to be useful leads for state revenue agencies targeting corporate or income tax that would otherwise not be detectable.

Below is a sample TaxCrawler report for eBay sellers shipping from a specific state.