As States Crank Up Efforts to Force Use Tax Collection, Amazon Threatens to Shutter Operations in Texas and California

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

With click-through nexus bills introduced in a dozen states and a $269 million sales tax assessment pending against it in Texas, Amazon.com appears to be under siege. The online behemoth shows no signs of retreating from its policy of noncollection of sales tax based on its claimed lack of physical presence in most states. Yet the pressure on Amazon is sure to grow as cash-strapped states fight for every dollar, and resentful competitors urge state tax officials to challenge Amazon's tax strategies.