Fairness? Hmmm ... so an online seller now must file 45 tax returns while a B&M only files one?
Oh, and that software requirement. How do I know that their software (ASSuming there are 45 different programs) is compatible with my website shopping cart?
Can we make this simple please? Have the CC Processors collect and remit Sales Tax [States pay related fees] This system has the lowest cost, no privacy issues, and works for B&Ms as well as online.
Sounds to me that what you really want is Fed. mandated price fixing. Even if Amazon did collect tax, they can still out price your Mall items. Amazon is a small piece of the tax pie. There are still internet sales made on eBay and other websites where Sales Tax is not collected by those vendors, as they are not required to do so by Federal Law.
Fact is, the playing field is level now, as Use Tax is owed for all internet purchases.
Look at what happened in SC. Lawmakers gave Amazon nexus exemption for 2 warehouses and 2K jobs. In exchange Amazon agreed to send a notice with each purchase that Use Tax is owed. At least Amazon is doing a better job at informing the public than TN DOR (education of Use Tax law) is doing.
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.
So, a handshake is now a legal contract when it involves a million(s) dollar deal. ..... Right!
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.