https://redstate.com/moe_lane/2011/01/28/colorado-amazon-tax-unconstitutional/feed/Conservative News & Politicsen-usFri, 12 Jun 2026 08:12:12 -0400<![CDATA[[UPDATE: &#8216;Amazon tax laws,&#8217; for those who are wondering, represent attempts to get around a Supreme Court ruling regarding out-of-state transactions.  Residents of states who have a sales tax are theoretically expected to pay sales tax on all transactions, not just ones that take place in-state: however, vendors with out-of-state customers have long taken the position that trying to keep track of every jurisdiction&#8217;s sales tax rules is an undue burden upon them.  The Supreme Court agreed, ruling that vendors are only required to track and collect sales tax on transactions for states where they had a physical presence.  This effectively means that online retailers such as Amazon.com are effectively released from the burden of collecting sales tax information.  Various Democratic state legislators &#8211; blanching at the very idea of trying to enforce individual residents from reporting their online transactions for taxation purposes &#8211; have attempted to make an end run around this ruling by writing legislation declaring in-state affiliates of online retailers as counting in terms of &#8216;physical location:&#8217; Amazon&#8217;s typical response is to immediately cancel all affiliate programs in the targeted state, thus eliminating any need for them to collect sales tax information.]]]>Fri, 28 Jan 2011 13:00:37 -0500<![CDATA[Moe Lane]]>https://redstate.com/moe_lane/2011/01/28/colorado-amazon-tax-unconstitutional-n37761