In my opinion, this research is very short sighted, and very self serving to the brick & mortar establisments that commissioned it. I don't believe having an Amazon distributon center in the state will affect the sales of store front establishments, nor will it deprive our state of sales tax revenue. Store front vs online are totally separate business models, and just because we have a distribution center in the state shouldn't increase online sales at the expense of store front sales. If Amazon located in a border state or half way across the country, Tennessee wouldn't derive any tax revenue,and most online purchasers don't care where the distribution facility is located. To address the retailer who said customers look at his product in the store and then purchase online, that could still happen if it's shipped in from another state that Amazon chose that offered the same type tax deal we did,before trying to reverse it after the fact. Bottom line is some customers are always going to appreciate factors such as seeing/touching the product, personal customer service, return policy and the ability to take it home today, while others are shopping for price and home delivery. The successful retailer will ultimately be the one that best serves the customer with all factors considered.