Press Room: Article

March 03, 2011

Amazon Laws: An Idea Better in Theory Than in Practice

As business models progress, state laws have become ever more complex and the bright line test of nexus becomes blurred. Currently, internet sales are the target of many state taxing authorities, particularly with the growing pressure on state budget deficits.

Many online retailers do not collect sales taxes in all states to which goods are shipped, presumably because of their lack of physical presence in those states. Amazon, the largest online retailer in the United States, is no exception.

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