I'm totally on Amazon's side on this. There is this little thing in the constitution called the commerce clause, and any state that is going to try to force you

I'm totally on Amazon's side on this. There is this little thing in the constitution called the commerce clause, and any state that is going to try to force you to collect their sales tax even though you don't have any physical presence in the state is violating Congress's sole authority to tax interstate commerce. To say that an affiliate counts as a physical presence is preposterous, Amazon and the affiliate have a business arrangement, Amazon doesn't own the affiliate. If anything it is a Customer-Vendor relationship (Amazon to the Affiliate). It is as ridiculous as Georgia insisting that Amazon collect sales tax because the books they sell came from trees grown in Georgia.