It's really a legal debate. The rules for state sales tax have been on the 
books for years now and it basically comes down to tax nexus. Does your 
business and the transactions it generates have enough connection within a 
certain state to be considered taxable. These terms are applied across all 
companies, not just Amazon, no matter how big or small. The battle in Amazon's 
case is whether a distribution center within a state constitutes tax nexus. 
Texas is one of 6 states suing Amazon for delinquent sales tax. This is one 
that I don't think Amazon will ultimately win. Assuming they did their due 
diligence, they knew the rules of each state regarding sales tax liability. 
Their tax avoidance strategy is pretty aggressive. In light of the current 
national economic situation, I expect states will be extremely aggressive in 
prosecuting these situations to make up for their large budget shortfalls.

kah


On Feb 15, 2011, at 11:51 AM, Jan Triplett wrote:

Because of the makeup of Refresh-Austin, I wanted to get feedback on your 
concerns about requiring Amazon to pay state sales tax. I am trying to gather 
information for a government colleague.

Thank you for your input.


Here's to your success!

Jan Triplett, Ph.D.
Business Success Center





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