AlabamaKentuckyOhioAlaskaLouisianaOklahomaArizonaMainePennsylvaniaArkansasMarylandPuerto RicoCaliforniaMassachusettsRhode IslandColoradoMichiganSouth CarolinaConnecticutMinnesotaSouth DakotaDistrict of ColumbiaMississippiTennesseeFloridaMissouriTexasGeorgiaNebraskaUtahHawaiiNevadaVirginiaIdahoNew JerseyVermontIllinoisNew MexicoWashingtonIndianaNew York West VirginiaIowaNorth CarolinaWisconsinKansasNorth Dakota Wyoming In addition, Amazon's marketplace supports sellers to calculate tax on their sales per their instruction.
Sellers may have different sales tax collection obligations depending on the policies and operations of their business. Amazon calculates, collects, and remits tax on sales made by merchants shipped to customers located in the states that have enacted Marketplace Facilitator, Marketplace Fairness, or similar laws.
Things are different now, and nobody is impacted more than Amazon .com (NASDAQ: AMZN), the world's largest online retailer and former chief place to buy goods while avoiding local government sales taxes. What Amazon can do is set up processes and systems through which taxes are applied to online transactions.
Amazon is the world's largest online retailer and must comply with state tax codes in many jurisdictions. The laws surrounding online sales taxes vary among states.
For example, in Colorado, Amazon .com purchases must include a 2.9% sales tax,which is much lower than in Illinois, which charges a 6.25% base rate plus whatever municipalities or cities charge, often 1% extra.Of course, consumers pay the tax, not Amazon, but the company must devote time and resources to the collection process. By Aug. 2016, 28 states charged a sales tax on products sold through Amazon .com, including California, Texas, Illinois, and New York.
By the end of 2015, approximately 80% of the U.S. population lived in states where Amazon collected sales taxes. This can be time-consuming and confusing because tax laws vary significantly across the country.
Certain states have enacted legislation, or so-called Amazon Laws,” that requires all online sellers to collect sales taxes. Many U.S. states have passed online shopping sales tax laws designed to compel Amazon .com and other e-commerce retailers to collect state and local sales taxes from its customers.
Tax opponents respond to this argument by pointing out that individual states could make storefront businesses more competitive by lowering or entirely eliminating sales tax. Amazon is under increasing legal and political pressure from state governments, traditional retailers and other groups because of its refusal to collect sales tax in 41 of the 45 states with a statewide sales tax (as of March 2017).
Those states include several where Amazon has a clear physical presence via distribution centers and wholly owned subsidiaries. Amazon says it would support a federal solution to the sales tax problem as long as such legislation was fair and simple.
Amazon has not stated a public position on the bill. Similar legislation, called the Main Street Fairness Act, failed in committee in 2010.
Several earlier versions of the bill also failed to advance. Amazon lobbyists met four times with members of Congress or their aides in 2010 regarding the Main Street Fairness Act.
The company spent $100,000 on lobbying in 2010, although these expenses also covered other bills discussed at the same time. Amazon has increased political contributions to federal lawmakers.
In many cases, Amazon has started collecting sales taxes because they have opened up a fulfillment center or some other physical presence in the state. In other cases, states have entered into agreements with Amazon to collect sales taxes, but formal laws have not been passed.
In many cases, after these laws were passed, Amazon shut down its affiliate program in those states and was able to avoid collecting sales taxes. On October 1, 2015, Alabama allowed retailers to voluntarily join their Simplified Sellers Use Tax program in which sellers would collect a flat 8% sales tax no matter where they shipped to within the state.
Alabama's law also allows them to lock in the 8 percent rate even if the federal government adopts a higher figure in the future. As a condition of joining the program, sellers agree to maintain records of all sales into Alabama, including purchaser name and address as well as purchase amount and taxes collected.
Then, on January 1, 2016, new rules promulgated by the Alabama Department of Revenue required any out-of-state sellers doing more than $250,000 in sales to Alabama residents would be required to collect sales tax. As of November 1, 2016, Amazon started collecting state sales tax by participating in Alabama's Simplified Use Tax Remittance Program, joining over 50 other retailers that had joined the program.
On October 26, 2012, Amazon reached an agreement with the Arizona Department of Revenue to pay $53 million to settle unpaid sales taxes. Furthermore, effective February 1, 2013, Amazon agreed to begin collecting sales taxes for goods sold to Arizonans.
Furthermore, on July 1, 2013, Amazon would also begin collecting sales tax on digital products or services, like books. In 2011, Arkansas passed a bill requiring Amazon to collect sales tax.
The bill took advantage of Amazon's use of affiliates based in Arkansas to establish the necessary physical nexus. Amazon responded by terminating the contracts of its Arkansas-based affiliates effective July 24, 2011.
In 2009, California representative Nancy Skinner pushed legislation to tax online sales that was approved as part of the state budget. On January 19, 2011, Skinner introduced similar legislation in the form of AB153 that later became law.
The bill required out-of-state online sellers with affiliates in California to collect sales tax on purchases made by state residents. The affiliate provision was included to ensure that only sellers with a California nexus are taxed, as required by federal law.
“This legislation will close the current loophole in tax law that has allowed out-of-state companies to avoid collecting California sales and use tax,” stated Skinner. In 2011, Amazon threatened to terminate roughly 10,000 of its affiliates located in California if legislation pending in the state legislature to deem such affiliates as constituting a nexus that requires the collection of sales tax is passed.
California's affiliates would no longer receive commissions on referrals to Amazon. As of March 2011, four bills are pending in the state legislature that would define the use of associates located in California-* for sales referrals as activity subject to taxation by California.
According to the American Independent Business Alliance, the corporation has operations in at least seven California cities and should be forced to collect sales tax regardless of its threats. In July 2011, Amazon made good on its promises to terminate California affiliates.
According to the Performance Marketing Association, there were 25,000 Amazon affiliates based in California. However, on Amazon's website, under “United States Subsidiaries,” listed are four California locations for A2Z Development Center Inc.
One of the groups behind the boycott, Think Before You Click CA, says improved sales tax enforcement will bring in $200 million per year in additional revenue and encourage people to shop at local traditional retailers instead of online. Compromise with Amazon .com In response to resistance from Amazon .com, other online retailers, and anti- tax groups, the State of California agreed to a delay of one year before requiring online retailers to begin collecting sales tax on sales to California addresses.
In return for the one-year delay, Amazon .com says it will create 10,000 full-time jobs, 25,000 seasonal jobs, invest $500 million in various facilities in California over the next few years, and begin remitting sales taxes on orders shipped to California. California began collecting sales taxes on September 15, 2012, and the rate will depend upon where the buyer is located.
In response to He 10-1193 passed in 2010, Amazon terminated its relationship with all affiliates located in Colorado. The bill was amended to remove all reference to affiliates in order to discourage Amazon from cutting ties with them.
The final bill required large online retailers to either remit tax on sales to Colorado residents or provide information on Colorado customers to the state. In spite of this move Amazon still decided to terminate its Colorado affiliates.
Amazon began collecting sales tax in Colorado on February 1, 2016. Ruling Judge Neil M. Gorsuch contended that overturning the law would create a statewide tax shelter” for online retailers.
Following the ruling, policy experts predicted that the decision could lead to a unified push for national internet sales taxes. Daniel P. Malloy signed legislation that requires online retailers to collect sales tax if they have affiliates in the state.
Amazon accused traditional retailers such as Walmart of being behind Connecticut's new law. It was supported by big-box retailers, most of which are based outside Connecticut, that seek to harm the affiliate advertising programs of their competitors.
Similar legislation in other states has led to job and income losses, and little, if any, new tax revenue,” Amazon said in a letter to its affiliates. Amazon has agreed to collect state sales tax of 6.35% in CT starting November 1, 2013.
Amazon has also agreed to invest $50 million in Connecticut and to create hundreds of new full-time jobs in the state. Amazon began collecting DC's 5.75% sales tax on October 1, 2016.
Textbooks rented from Warehouse Deals and shipped to destinations in Delaware are subject to tax. In a 2012 editorial supporting tax equity, the Florida St. Petersburg Times wrote, “As long as Internet-only sellers such as Amazon .com can get away with not collecting state sales tax and effectively sell their products for at least 6 percent less, Florida merchants pay the price.
It's pastime for lawmakers to work toward a level playing field.” Georgia had passed a law that became effective in January 2012 expanding the definition of what constituted a physical presence in the state in hopes that it would force online retailers to begin collecting sales taxes.
In January 2017, Hawaii state lawmakers were considering legislation requiring Amazon and other online retailers to collect sales tax. Amazon began to collect a 4% state sales tax, beginning April 1, 2017.
Illinois passed legislation to tax online sales made to consumers located in the state. Pat Quinn signed the “Main Street Fairness Act,” which targets online retailers with Illinois affiliates.
Quinn said the act would help create fair competition and generate more revenue for the state. Illinois estimates that it loses $153 million in sales taxes every year because out-of-state retailers do not remit sales tax on purchases made by Illinois residents.
Amazon, along with Overstock.com, has threatened to terminate affiliates in states that demand that sales tax be collected by online retailers, including Illinois. Walmart responded by inviting online businesses based in Illinois to join its affiliate network.
The law was declared unconstitutional in October 2013 by the Illinois Supreme Court because it applied only to online businesses. Although the law went into effect January 1, 2015, retailers were given an additional month to comply with the legislation.
Online retailers are required to collect the 6.25% state sales tax, but do not have to collect local sales taxes in addition to the state rate. Amazon announced in October that it plans to build several facilities in Illinois by 2017, including the first this year, which eventually would have required it to collect the state's use tax.
Indianapolis based Simon Property Group sued the state in 2011 to force it to collect sales tax from Amazon in an attempt to level the playing field. Amazon owns four distribution centers in Indiana, which satisfies the physical requirement.
On January 1, 2017, Amazon began collecting 6% sales tax in Iowa. As Amazon has no physical presence in Iowa, it is not compelled by law to collect state sales tax.
Amazon will not collect the local option portion of the sales tax. Amazon has collected sales tax in Kansas since at least 2005 even though it opened up a distribution center back in 1999, which satisfies the physical presence requirement that often forces retailers to collect sales taxes.
Proposed Senate Bill 111 would require online retailers to notify Kansas residents of their sales tax liabilities if the retailer does not collect sales taxes on the transaction. Amazon has collected sales tax in Kentucky since 2005 according to the Tax Justice Blog, but Amazon has maintained a distribution center in Kentucky since at least 1999.
Kentucky does not have a law requiring sales tax collection for companies that do not have a physical presence in the state. In a 2011 editorial The State (A South Carolina paper) criticized the Kentucky incentives given to Amazon to build a distribution center in Lexington.
As of January 1, 2017, Amazon began collecting sales tax in Louisiana. Louisiana citizens, whose state has one of the highest average combined sales tax rate in the nation, now pay, on average, 9% in state and local sales and use tax for Amazon purchases.
On April 1, 2017, Amazon started collecting 5.5% sales tax in Maine following pressure from State officials. On October 1, 2014, Amazon started collecting sales tax in Maryland ahead of a planned opening of a new distribution center in Southeast Baltimore.
Maryland does not currently require online retailers without a physical presence in the state to collect sales taxes. On November 1, 2013, Amazon began collecting the states' 6.25% sales tax for Massachusetts residents.
Amazon is now collecting sales taxes primarily because it now has a physical presence in Massachusetts. On October 1, 2015, Amazon started collecting sales tax in Michigan in accordance with a state law compelling online retailers to do so if they have a physical presence in the state.
On October 1, 2014, Amazon started collecting sales tax in Minnesota. On January 12, 2017, Mississippi's chief tax collector filed to require any company doing more than $250,000 of sales in Mississippi each year to collect the state's 7% sales tax.
Amazon has already begun collecting sales tax as of February 1, 2017. Furthermore, at least 3 bills have been introduced into the state legislature to require remote retailers to pay sales tax.
Two legislators in Missouri have proposed joining the Streamlined Sales Tax Project to ensure that the state collects sales tax on goods shipped from online retailers located out-of-state. Currently, Missourians are required to remit use tax for purchases made online but the state government has no practical method to force compliance.
Legislative staff report that taxing online sales should significantly increase revenue. Rep. Margo McNeil cited a University of Tennessee study saying that Missouri stands to lose $187 million in 2011 by not taxing online sales.
McNeil also said the streamlined sales tax is a good way to end the unfair advantages enjoyed by online retailers over traditional businesses. “The tax is a step in trying to even the playing field because right now we have a lot of people who are going in and using the stores as a showroom and then going home and buying on the Internet ...,” McNeil said.
On February 1, 2017, Amazon began collecting the state portion of the sales tax rate in Missouri that is 4.225 percent, but does not collect city and county portions of the sales tax rate that is charged on local purchases. Amazon began collecting sales tax in Nebraska on January 1, 2017.
Nebraska does not currently have a law requiring online retailers to collect sales taxes if they do not have a physical presence in the state. Legislation that would have required Amazon to collect sales tax on purchases shipped to Nevada failed in committee in the state legislature in May 2011.
The legislation was proposed by the Retail Association of Nevada and was expected to generate $16 million annually in additional sales tax collections. Concerns about whether such a move might prompt Amazon .com to close its distribution center in the state were partially responsible for derailing this legislation.
However, in April 2012, an agreement was reached that would require Amazon to collect sales tax from Nevada customers beginning on January 1, 2014. The agreement would include collecting state and local sales taxes.
Amazon began collecting sales tax in New Jersey on July 1, 2013. New Jersey has not passed a law that would require online retailers without a physical presence to collect sales taxes.
Effective April 1, 2017, Amazon began collecting sales taxes in New Mexico. New Mexico's Revenue Department says that just over 5 percent sales tax will be collected with some going to the state's general fund and some going to the cities where the product was purchased.
This 5 percent is much less than the average combined state and local sales tax of 7.51%. In 2008, New York passed a law that would force online retailers to collect sales taxes on shipments to state residents.
The lawsuit was tossed out of court in January 2009, when New York State Supreme Court Justice Eileen Branden stated “there is no basis upon which Amazon can prevail.” In order to comply with the physical presence requirement of Quill Corp. v. North Dakota the law targets out-of-state retailers who make use of New York-based affiliates.
Overstock.com argues that the use of affiliates is not enough to meet the physical presence test and that the law thus violates the Commerce Clause. In addition to filing suit, Overstock.com has terminated its 3,400 affiliates in New York.
In early 2017, Governor Cuomo proposed that sales tax collection be applied to Amazon's “Marketplace” operations. In April 2017, Amazon began collecting sales tax in the state.
Starting February 1, 2014, Amazon began collecting NC state sales tax on orders. Amazon has collected sales tax in North Dakota since at least 2001 because they operated a fulfillment center in Grand Forks at that time until 2005.
Even after closing the fulfillment center, they still collect sales tax even though North Dakota still has not passed any Amazon tax laws. A study released by the University of Cincinnati in October 2011 determined that Ohio's state government could increase tax revenue by at least $200 million per year if Congress were to require online retailers to collect and remit sales taxes.
Ohio's consumers who make online purchases are already required to self-report and pay sales tax but compliance is rare. According to the study, even though more than 60 percent of households in the state made at least one purchase from an online retailer in 2010 less than 1 percent of Ohio state income tax returns included tax payments for such purchases.
On June 1, 2015, Amazon began collecting sales tax in the State of Ohio due to the new data centers that are being built at the Columbus, Ohio area. Oklahoma Governor Mary Fallen announced in February 2017 that on March 1, Amazon would begin collecting sales taxes on online purchases.
This followed the passage by the state legislature of the Oklahoma Retail Protection Act, introduced by Representative Chad Caldwell. The Pennsylvania Department of Revenue released a sales tax bulletin on December 1, 2011, outlining the Commonwealth's interpretation of the Tax Reform Code of 1971 (TRC).
The bulletin focuses on the Commonwealth's definition of a nexus for the purposes of collecting sales tax, and points out that the TRC defines a business as “maintaining a place of business in this Commonwealth” if that business engages in an activity within the Commonwealth “either directly or through a subsidiary, representative, or agent, in connection with the lease, sale or delivery of tangible personal property.” While issuing the sales tax bulletin, Revenue Secretary Dan Mauser said that the Commonwealth would lose an estimated $380 million in 2011 due to the non-collection of online sales taxes.
At issue is the presence of four Amazon Fulfillment Centers located in Pennsylvania. After this deadline, Mauser said the Commonwealth would take enforcement action seeking back taxes.
On January 27, 2012, Mauser said that the new tax collection policy was being granted a one time extension until September 1, 2012, because the original “compliance deadline impractical from operational and technical standpoints.” Amazon began collecting sales tax in the state beginning on that September 1 deadline.
On February 1, 2017, Amazon began voluntarily collecting Rhode Island's 7% sales tax. Back in 2009, Rhode Island had passed a law which would have forced Amazon to collect sales taxes if it had “affiliates” in the state.
As a result, Amazon cut ties with its affiliates in Rhode Island. Amazon had agreed to open a distribution center near Columbia, South Carolina that would employ 1,200 people in exchange for a five-year exemption from collection of sales taxes from shoppers in South Carolina.
The state House of Representatives rejected the deal in April 2011 and Amazon cancelled plans for its distribution center. Amazon resumed negotiations and offered 2,000 jobs in exchange for a sales tax exemption and other incentives.
Under a compromise approved by the South Carolina state legislature in May 2011, Amazon agreed to notify South Carolina customers by email that sales tax was owed on their purchases but shoppers would still be responsible for paying the tax by themselves. Governor Nikki Haley says she plans to allow the bill to become law without signing it.
In a statement made after the deal for Amazon passed the state House the Alliance for Main Street Fairness said, “Today's vote in the South Carolina House of Representatives is just one step in the process, yet it's unfortunate that the majority of the House favors special deals for one prospective retailer at the expense of our state's existing employers and their 375,000 employees. We'll rally our troops and voice our concerns to the Senate where we hope they will come to a more fair and rational decision.
The case against this special deal continues to grow on a daily basis.” Main Street expressed strong disapproval of the South Carolina Senate's approval of this arrangement.
South Carolina has passed legislation that required Amazon and other internet retailers to start collecting sales tax in 2016. Prior to 2016, Amazon was not required to collect sales tax on purchases made by South Carolina residents.
However, the company was responsible for notifying South Carolina residents via e-mail that they faced liability for sales tax and residents were still required to report the value of all purchases made on Amazon in the previous year and pay the appropriate sales tax on their South Carolina tax return. As of January 1, 2016, the tax legislation has expired, meaning that Amazon is now required to collect sales tax at the point of sale from South Carolina residents.
On February 1, 2017, Amazon agreed to begin collecting sales tax in South Dakota. This followed legislation passed in 2016 requiring retailers to remit sales tax even if they did not have a physical presence in the state.
Amazon attempted to avoid being required to collect Tennessee sales tax during negotiations with economic development officials to build two warehouses outside of Chattanooga. Amazon argues that its warehouses are not directly affiliated with the company and thus do not create a nexus that would require the collection of sales taxes.
Tennessee's revenue officials will not reveal any specific information on a deal with Amazon as they claim doing so would violate state confidentiality laws. A legal opinion by the state attorney general affirmed the constitutionality of a proposed bill in the state legislature that would require Amazon to collect sales tax on goods it ships to Tennessee residents.
According to study done by the University of Tennessee's Center for Business and Economic Research, the Tennessee state government and local governments will lose about $410 million in tax revenue in 2011 due to online sales. On January 1, 2014, Amazon began collecting sales tax on purchases in Tennessee, after a two-year delay from when Governor Ha slam signed the online sales tax bill in 2012.
Amazon collects both state and local sales tax. Texas authorities began an investigation of Amazon's tax status after a May 2008 report by The Dallas Morning News questioned why Amazon does not collect sales tax from Texas customers despite maintaining a distribution center in Irving near the Dallas/Fort Worth International Airport.
Amazon has decided to close the Irving distribution center in order to avoid future attempts by Texas to force the collection of sales taxes. Texas Comptroller Susan Combs faced skeptical questions and criticism from members of the Texas Senate Finance Committee February 16, 2011, over her attempts to collect back sales tax from Amazon .com.
Combs replied by saying that all businesses must obey the law “It is our belief that this is a very, very clear issue about nexus. As I say, this started probably because of catalog sales 47 years ago in 1963,” said Combs.
Combs also cited a Texas law to back up her argument that Amazon is required to collect sales taxes: “A retailer is engaged in business in this state if the retailer: 1.) The Dallas Morning News published an editorial supporting Combs' efforts to collect sales tax from Amazon .com on 17 February 2011.
Legislation pushed by Rep. John Otto to require Amazon and other online retailers with a physical nexus in the state of Texas to collect and remit sales tax became law in 2011. The legislation deems any company with a store, distribution center, or other place of business in Texas as having a physical nexus there for the purpose of collecting sales tax.
Otto said that Amazon contended that they did not need to collect the state sales tax because the company did not have a storefront in the state and that a subsidiary owned their distribution center in Irving, Texas. In April 2012, Amazon agreed to create 2,500 jobs and invest $200 million in new distribution centers in Texas if the state forgave $269 million in back sales taxes.
Under the agreement, Amazon began collecting sales taxes from Texas customers beginning July 1, 2012. Under Utah state law, internet retailers are only required to collect sales tax for online sales if they have a physical presence and Amazon does not have a physical presence in Utah.
Amazon began collecting sales tax on January 1, 2017. The details of the deal between the state and Amazon, however, remain confidential.
As of February 1, 2017, Amazon began collecting Vermont's 6% state sales tax, ahead of a Vermont statute about internet sales tax due to go into effect in July 2017. Online retailers will not be required to collect the 1% local sales tax that many Vermont towns impose.
As of January 2012, Virginia state senator Frank Wagner has introduced legislation that would require companies with a distribution center, warehouse, fulfillment center, office, or other such location in the Commonwealth of Virginia to collect and remit sales tax. Amazon has announced its intent to build two distribution centers in Richmond.
This legislation is supported by the Alliance for Main Street Fairness. This legislation was passed in early 2013 with an effective date of September 1, 2013.
The only retailers to be affected by this bill, since it only clarifies what qualifies as a physical nexus, are Amazon and backcountry.com. Robert F. McDonnell's office announced that an agreement that Amazon .com would begin collecting state sales tax had been reached with Amazon .com and members of the General Assembly.
The announcement notes that Amazon .com began collecting and remitting Virginia sales tax on September 1, 2013. Starting on October 1, 2013, Amazon began collecting sales tax in West Virginia.
This was after West Virginia passed a law requiring out-of-state retailers to apply sales tax if they or a subsidiary have a physical presence in the state. In 2008, Amazon began collecting sales tax in Washington, their home state, after a state law was passed requiring in-state online retailers to collect sales tax.
Washington was the first to have this policy enforced, with plans to bring merchant order taxes to other states in the future. Amazon began collecting sales taxes in Wisconsin on November 1, 2013, about a year before its Kenosha distribution center was set to open.
Starting March 1, 2017, Amazon voluntarily agreed to begin collecting sales tax in Wyoming. Amazon severed its relationships with affiliates in Colorado due to efforts by the state government to collect sales tax on internet purchases.
Amazon has created subsidiaries that are treated separately for tax matters, a legal technique called “entity isolation”. The subsidiary that developed the Kindle is in California, but because it doesn't sell the Kindle directly to customers, Amazon's legal position was that it wasn't required to collect sales taxes in California.
In the company's financial report for the quarter ending September 30, 2009, the company stated that the imposition of sales- tax collection by more states or Congress could “decrease our future sales.” Amazon to start collecting state sales taxes everywhere”.
^ a b Amazon's Physical Presence (Nexus) in States and the Sales Tax Battle”. “Battle over Internet sales taxes rekindles in Congress”.
^ “New Alabama Regulation to Require Out-of-State Sell ERS to Collect Sales and Use Tax Contrary to Supreme Court Precedent”. Amazon Starts Collecting Sales Tax From Alaska Residents”.
Amazon to Connecticut, Arkansas: 'Drop Dead' Over Sales Tax ". Amazon set to begin collecting sales tax on Arkansas purchases in March”.
^ “Free ride is over-- Amazon .com collecting California sales tax ". “Colorado's Amazon Tax law upheld in federal appeals court”.
“D.C. Customers Will Have To Pay Sales Tax On Amazon Orders ". Amazon says it will start charging sales tax in DC”.
“Collecting Sales Tax on Amazon Purchases Doesn't Really Help Local Businesses”. ^ Amazon to start collecting sales tax in Georgia on Sept. 1”.
^ “Hawaii sees potential in internet sales tax ". ^ a b Amazon's Fight With Illinois Is A Small Part Of A Bigger Global Battle Between Online Retailers And Tax Authorities, by Paul Wall bank, Business Insider, January 18, 2011 ^ Layman, Ben (March 17, 2011).
^ “Illinois Supreme Court strikes down Amazon tax “. ^ “New rules help Illinois collect out-of-state sales taxes”.
^ “Simon Property Sues Indiana Over Failure to Tax Amazon E-Commerce Sales”. Amazon, Indiana strike state sales tax deal”.
“Colorado's Amazon tax inspires Kansas bill”. ^ “Kentucky joins national Sales Tax Simplification Agreement” (PDF).
^ Amazon will start charging Louisiana sales tax in 2017”. ^ “Louisiana sales tax system now ranks worse than last place”.
Amazon plans to employ 1,000 at new distribution center in Shape, seeks tax breaks”. “Reeves: Internet sales tax bill is dead”.
^ Amazon will begin collecting sales tax on purchases by Nebraskans”. “Taxation committee drops Internet sales tax amendment”.
Amazon's prime location: Business experts say distribution hub in Mercer is ideal”. Amazon .com to begin collecting sales tax on N.J. orders next year”.
^ Amazon to Collect Sales Tax in New Mexico Starting in April”. Amazon to begin collecting taxes in NM next month”.
“NY Judge Tosses Amazon .com Lawsuit Over Sales Tax ". ^ Overstock and Patrick Byrne sue New York over Amazon Tax, by Made Metz, The Register, June 2, 2008 ^ Carlin, Rick (January 29, 2017).
“New York's expanded Amazon tax to take center stage”. ^ Amazon to start collecting sales tax on Oklahoma purchases”.
^ “Revenue Department Offers One-Time Extension on Nexus Compliance Deadline for Remote Sellers” (PDF). ^ “Main Street Responds To House Vote Battle For Brick-And-Mortar Business Continues” (Press release).
^ “Main Street Responds To South Carolina Senate Vote” (Press release). Amazon Notifies South Carolina Shoppers of Sales Tax Owed”.
Amazon to collect, remit South Dakota sales tax ". ^ Tenn. Retailers oppose Amazon sales tax pass, by Donna Johnson, USA Today, January 31, 2011 ^ Pare, Mike (June 29, 2011).
“Attorney General: State can force Amazon on taxes”. “U.S. Sen. Bob Corker says Internet sales tax collections 'will be resolved “.
^ Amazon to start collecting online sales tax in Tennessee next month”. Amazon hurt by new tax rules in Tennessee, other states”.
^ Texas bills Amazon for millions in sales taxes, by Maria Alias, The Dallas Morning News, October 23, 2010 ^ Campos, Ana (February 17, 2011). “ Amazon's Exit Spurs Tax Fight in Texas”.
“Combs defends Amazon sales tax fight”. ^ “Editorial: Texas is right to pursue Amazon for uncollected sales taxes”.
“Competing bills in House set battle lines in Amazon fight”. “Documents: Amazon risking little in Texas sales tax deal”.
^ “Governor announces deal with Amazon to collect sales tax on Utah purchases”. ^ “Utah won't release details on Amazon tax deal, says info would give advantage to competitors”.
Amazon .com will start collecting sales tax from Wisconsin customers”. “Wisconsin adds sales tax to Amazon .com shopping cart”.