Typically, price should have a negative sign for the number of sales, when the price of any commodity increases; the demand for that commodity should be lower. On the opposite, income has a positive effect on the number of sales. Higher income normally creates higher demand for the commodity. As far as the number of people who can use the internet is concerned, e-commerce creates revenue loss for the government if the relationship between the number of people who can use the internet and the number of retail sales is negative.