At a time when state tax revenues are plummeting, a plan to modernize sales tax collection could get money into state coffers more quickly. This report analyzes the merits of a two-part proposal Governor Baker included in his January state budget submission to streamline state sales tax collections. Sullivan and Mikula find that the first part of Baker’s plan makes sense and is entirely feasible because advances in electronic data processing and electronic funds transfer have eliminated the need for protracted remittance timetables. Nineteen states already require these advance tax payments. They recommend a scaled-down adoption of the second part of Gov. Baker’s proposal, arguing that it should only be applied to businesses with annual sales of $10 million or more.