As far as the internet variable is concerned, every model shows that the internet has a negative effect on the number of retail sales of books and stationery. The effect can be both significant and insignificant. Based on B and C, it can be believed that e-commerce might cause a significant effect on tax loss to government from the smuggling of books and stationery by ordering via internet. In contrast, in models D and E, tax loss from e-commerce in this category‘s commodities is insignificant. However, we believe that in the near future when trade via e-commerce is more popular, and a higher number of people can use the internet, the decline in the number of sales will be significant. And, at that time, government will lose tax significantly.