By saying that the affiliates create a physical presence, I would assume that Amazon would need to know each affiliates physical location (might not be the same

By saying that the affiliates create a physical presence, I would assume that Amazon would need to know each affiliates physical location (might not be the same as their mailing address) and need to know the local tax code and apply the local taxes as well as the state tax. Because of this, New Yorks law will probably fail in court. New York cannot make Internet companies apply only some taxes and not others it would raise a basic unfairness to the locality of the affiliate..