Amazon.com Inc. will begin collecting state sales tax on orders from consumers in Hawaii, Idaho, Maine and New Mexico starting on April 1. In doing so it will conclude a near decade-long story about sales tax collected on online orders, regardless of whether the e-retailer selling the goods has a physical presence, or nexus, in the state.
Amazon has no physical presence in these four states and thus is under no legal obligation to collect sales tax on orders from residents in those states. It also doesn’t have a physical presence in Iowa, Missouri, Louisiana, Mississippi, Nebraska, Rhode Island, South Dakota, Utah, Vermont and Wyoming. Amazon began collecting sales tax from residents of those states during the first quarter... . . more