I wonder if they could avoid the tax penalties of having a presence in every state by structuring the local delivery service as a separate entity that does loca

I wonder if they could avoid the tax penalties of having a presence in every state by structuring the local delivery service as a separate entity that does local deliveries for any ebusiness that stocks their products in a given warehouse in certain cities, plugs in to their API, and pays a set of fees. In other words, turn their business inside out in a way similar to Amazon AWS.