The ultimate effect of the Fox Study’s approach is to inflate the taxable base by including a substantial amount of B2B sales which are not subject to sales and use taxes, and then to apply an ad hoc and arbitrary approach to correcting the error. In our view, the entire exercise is both unnecessary and inappropriate: While the Census Bureau data are labeled “B2C,” they in fact include all retail sales, that is, all sales that are potentially subject to state and local sales and use taxes. There is no valid basis for adding in additional B2B sales.