Beautiful plan Amazon. Even if Congress passes the Main Street Fairness Act, your company has found a loophole to beat your competition. I hope you enjoy the greed, profit, and a list of retails, both on and off line that are now a new enemy.
SCOTUS never said a storefront is the only requirement for nexus. A warehouse or manufacturing facility also meets the standard of physical presence. The AG is correct in this case. TN is still free to make a similar deal as they did here in S.C. re: nexus exemption in exchange of tax perks and promise of new jobs ... just be sure to read the fine print before you do. Make no mistake that Amazon has proven to be a schoolyard bully in dealmaking.