$**$Objective Question:$**$

In the context of state taxation and accounting for online sales and e$-$commerce, which of the following statements is true?

a$)$ Online retailers are only subject to sales tax in their home state.

b$)$ States cannot enforce sales tax on online transactions due to interstate commerce laws.

c$)$ States may require online retailers to collect sales tax if they have economic nexus in the state.

d$)$ Online sales are exempt from taxation regardless of the location of the customer.