> ... if Amazon wants to ignore this, and still ships to CA residents, what recourse will the state have? Charge a use tax on the goods, like sane states do. T

> ... if Amazon wants to ignore this, and still ships to CA residents, what recourse will the state have? Charge a use tax on the goods, like sane states do. The trick would be incentivizing people to pay the use tax. (Oklahoma incentivizes by letting you pay estimated personal use tax. Pay a tiny, flat fraction of you income on your tax return and you are immune from use tax prosecution.) > If anything, wouldn't this all fall under the interstate commerce powers of the Federal government? The U.S. Congress could, if they chose, require that interstate vendors be able to collect and redistribute use tax. A standardized federally-administered database would make implementation tractable. The hard part would actually be dealing with businesses who plan to resell the goods, who are exempt from use and sales taxes.