Which of the Following Statements About the Collection of Sales

Which of the following statements about the collection of sales taxes on Internet and online purchases is NOT correct?

A) States can only require companies that have a physical presence in a state to pay sales tax.
B) Federal requirements on state sales tax have caused many states to lose urgently needed tax revenue.
C) States are vigorously lobbying for changes to federal law so that they can collect taxes on Internet and online purchases.
D) If an Internet vendor is not required to collect sales tax on a purchase, the purchaser is exempt from paying any sales tax.
E) As the volume of Internet sales continues to increase, the amount of state sales tax revenue decreases.