What's the issue? Amazon should have no problem with the sales tax. THEY don't pay it, Tennessee residents that make a purchase pay it. What people don't seem to realize is that property taxes alone won't cover all the services that we seem to take for granted. Things like road repairs and maintenance, police, fire, emergency and such. Amazon has nothing to complain about if they have to collect the tax. It's not coming out of their pockets. The retailers of Tennessee already have to do this with less available resources than Amazon has. If Amazon is exempt from collecting sales tax, many of the Tennessee retailers that sell products that Amazon sells will most likely close. (Since Amazon will be able to get Tennesseans their goods within a day or so.) Shipping charges are not an issue since many time there aren't any. With brick-and-mortar closings, other taxes on Tennesseans are inevitable.