Controversial questions have been forced onto ballots, often with help from out-of-state businesses that recruit and pay petition circulators.

State officials say they are now gearing up to use the network to help lure out-of-state businesses to Iowa.

Florida also went further than any other state by extending the tax to national advertisers and other out-of-state businesses.

A recent study by the independent research firm Beacon Economics claims that Proposition 39 could limit liability incentives for out-of-state businesses.

The association dismisses essentially all the issues raised by those in favor of allowing states to compel sales tax collection by out-of-state businesses.

Much of the $90 million is expected to come from out-of-state businesses.

It pointed to the fact that at the time of its decision there was no feasible system for imposing that burden on the out-of-state businesses.

But leading Florida lawmakers, who put the sales tax package together in less than three weeks, discounted the prospect of intense retaliation from out-of-state businesses.

And even state officials worry about how effective they will be in enforcing and collecting the tax, particularly from out-of-state businesses.

Tax information for out-of-state businesses.