Although the development of E-commerce may not have contributed to overall growth in interstate trade, it has surely changed the way trade is conducted both in the fields of business and capital income and it has significantly affected "everyday" consumer behaviour as well. The absence of physical presence in the jurisdiction where sales are made seems to be the most important change from a nexus point of view. Analysis of the problem of jurisdictional nexus in US sales taxes. The development of E- commerce inevitably intensifies existing issues and underlines the need for a clearer definition of tax jurisdictions.