Amazon won't give in in California because it has no reason to. California can only demand Amazon collect state sales tax if Amazon has a physical presence in

Amazon won't give in in California because it has no reason to. California can only demand Amazon collect state sales tax if Amazon has a physical presence in California. Once there are no affiliates there isn't anything the state can do. I suspect the reason they're collecting taxes in New York is they have a physical presence there and they don't want to give it up.