Gorden Forgey

Billions of dollars are spent on on-line buys. Last Monday—Cyber Monday—set records for the volume of sales.

And, it isn’t just one day a year that on-line sales are enormous. It is every day of the year. Each year the volume grows as more and more consumers go shopping electronically.

A variety of reasons have prompted shoppers to go to the web.

One compelling reason is that web purchases are most often perceived as tax exempt. Many purchases are not charged a sales tax. Although buyers are supposed to report the tax savings on their own and pay it to the state, very few do.

That translates t...