Population explosions usually mean lots of new residents. But that's not always the case.

A California court of appeals has ruled that Borders.com is responsible for the collection of use taxes on purchases made by California residents at its Web site.

Internet sales taxes go live on October 1. That's when online retailers will be asked to start collecting the tax--at least for the 18 states that have recently passed laws simplifying and harmonizing their sales tax systems. The big question for this meticulously designed scheme, which is strictly voluntary for the retailers, is how many of them will actually sign up.

Here's a simple definition of business-friendly: Tell me what the rules are up front and then apply them fairly.