food, clothing, and intangibles (e.g., downloaded software,) – which often are not subject to sales tax. The Fox Study attempts, through its survey of state finance department personnel, to estimate the proportion of B2C sales that are subject to taxation, and ultimately concludes that about 30 percent of B2C sales are exempt from sales and use taxes. While we agree that many B2C sales are not taxable, we do not believe the Fox Study’s survey results are sufficiently reliable to form the basis for such a precise estimate.