First, there is an extremely wide variance in the number of states where firms collect taxes. For the top 150 Internet Retailer firms, for example, 77 collect in 10 states or fewer, and 62 collect in 30 or more; only 11 collect in 11 or more states but fewer than 30. This bi-polar distribution reflects the distinction between “pure play” retailers (such as Amazon.com) which have nexus in very few states, and “brick and click” retailers (such as Staples) which collect taxes in most or all states. As shown in Table 2, most of the largest online retailers (ranked by 2008 U.S. online sales) are “brick and click” firms which collect taxes in most or all of the states with sales taxes.