I think it’s going to be hard for Amazon to convince a court that they have no direct relationship with a distribution center, when they seem to have direct control in being able to close it and move it, or to hire or fire workers.
And the law is clear, if you have any business relationship in a state, you are required to collect from the residents of the state the sales tax those residents are required to pay.
Amazon was trying to help Texas residents cheat on their sales taxes, and Texas is calling them on it. And Amazon is proving them right, by exercising direct control over their so-called “independent” distributer.
Yep.
Amazon does charge sales tax on sales made to Texas residents. Texas is trying to say that Amazon owes taxes on all sales serviced through that logistics center, including out of state sales. My cousin, who works for one of the law firms involved in this fight, told me about this.