Jurisdiction for state taxation is not a matter of business presence, it is a matter of having sufficient nexus. This is and always has been the deciding factor.
When Amazon was "just" an online "catalog", it could take advantage of cases like Quill Corp, which held that a catalog with no physical presence in a state and which sold few goods into that state did not have sufficient nexus to establish the state's jurisdiction to tax.
However, Amazon is the single largest retailer by volume in nearly every state in America, topped only by Walmart. It sells a substantial volume of goods into every single state. Legal commentators, including numerous former SCOTUS law clerks, have noted that if Amazon were to challenge state sales taxation today, it would lose because the justification set forth in Quill does not apply. And that's with a significantly more conservative/libertarian SCOTUS than in Quill.