now more states, the see online sales taxes as an easy pot of money. many support new federal legislation that says states can force web retailers to collect sales taxes even if they don't have a store or a warehouse or a physical presence in their state. states say that could generate $23 billion a year in new tax revenue. money that they could use very much use for various programs. >> it is a big, a lot of concern around the country right now about tuition and higher ed, going up double digits and we're pricing middle class families out of college. that would make a huge dent. >> now that the legislation is beginning to get heard on capitol hill you will hear from small business and taxpayers and consumers who are really concerned the benefits of this bill, as much as 1%, state and local tax revenue, don't justify the new burdens on american business. in other words the juice isn't worth the squeeze. >> reporter: the legislation would provide an exemption