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.