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As long as there is more than one lawyer on the planet it won't be that simple.

Amazon has fulfillment centers in Texas and a subsidiary as well. This may be sufficient to trigger Texas' state sales tax laws.

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I wonder how long it will be before all the data centers move to places like the Bahamas...

Though I'd clearly separate data centers and fulfillment centers. Much harder to ship from the Bahamas ;)

New York is one of the states that treats co-lo as enough of a presence to trigger the "you must now collect sales tax" requirement. I think TN is another.

However, in this case Amazon had at least one warehouse and at least one office in TX.

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