To estimate uncollected revenues for 2008, we begin by estimating uncollected revenues for the large firms covered in the Internet Retailer report, and then add an estimate for smaller firms (those with revenues below $9 million). We note, however, that the estimate for smaller firms is, in a sense, less significant, as there appears to be general agreement that the administrative costs of collecting from smaller firms is much higher than for larger firms (For example, a survey commissioned by the Streamlined Sales Tax Project found that firms with annual retail sales of between $150,000 and $1 million incur collection costs averaging 13.5 cents for every dollar of sales tax they collect.22), and that even if larger firms were to be required to collect taxes on out-of-state sales, smaller firms would be exempted.