HARRISBURG -- The Rendell administration insists there's no political motive behind an inquiry into whether Lynn Swann's online football merchandising business should begin to charge and collect state sales tax.

But the issue of politics is hard to avoid when Mr. Swann is the Republican gubernatorial candidate who's seeking to unseat Mr. Rendell, a first-term Democrat.

Collecting sales tax on Internet sales is "becoming a big issue for states," said Christopher Borick, a political science professor at Muhlenberg College in Allentown.

The state Department of Revenue -- headed by Greg Fajt, a Rendell appointee -- has sent a five-page "Business Activity Questionnaire" to Sewickley-based Swann Inc. to learn details about its online sales of football-related memorabilia at www.lynnswann.com.

The state will determine whether Mr. Swann's firm needs to obtain a state sales tax license, revenue department spokesman Steve Kniley said yesterday.

But he said that based on initial information, the Swann company should have gotten a tax license and should be remitting sales tax on some of the items it sells -- a $200 football signed by the ex-Steelers star, a $115 autographed photo, a $125 "mini-helmet" and a $125 commemorative plaque. The T-shirts and hats that are sold on the site are tax-exempt, as is all clothing in Pennsylvania, Mr. Kniley said.

Another indication of the need for a sales tax license, Mr. Kniley said, is that the Swann firm has "a physical presence" in Pennsylvania -- a Sewickley address -- and has a customer service phone number with a 412 area code.

A final decision on the sales tax question will be made in about 15 days, after Mr. Swann returns the questionnaire.

The Swann campaign hasn't received the revenue department's letter yet, said Swann aide Melissa Walters.

"We understand this to be a routine inquiry regarding Internet sales tax law," she said. "We will review the letter when it arrives."

Asked if Mr. Rendell was pursuing the tax matter as a way to embarrass Mr. Swann politically, Mr. Kniley said: "Absolutely not. It's not unusual for us to send out BAQs [Business Activity Questionnaires]. Last year we sent out 7,700 of them" to various retailers or firms that might have to start collecting sales tax on their products.

"We estimate we lose about $235 million a year in sales tax revenue from online sales," he said, adding the department is trying to reduce that loss.

Mr. Kniley also said the department didn't initiate the questions about the Swann firm on its own, but only in response to a question from the Allentown Morning Call newspaper, which first reported the story Monday in its online edition.

Any political damage to Mr. Swann caused by the issue is likely to be limited, said two political pollsters.

G. Terry Madonna, a public affairs professor at Franklin & Marshall College in Lancaster, said: "The political implications are murky because we don't know what the severity of the [tax] problem is yet. It doesn't seem to be a political killer."

Mr. Borick didn't view the sales tax issue "as something that could derail the Swann campaign, but it is an embarrassment, especially given that the Swann campaign is putting a focus on the state's business climate."

"Little things like this can add up and cause him to lose his 'golden boy' luster," Mr. Borick added.

He also noted the sales tax question comes on the heels of news last month that Mr. Swann voted in only 17 of 43 elections since 1984, a voting record that some critics have called spotty at best.