This marks the first time that Amazon took a proactive stance against a state, rather than simply canceling its affiliates program or building an actual physical presence in the state in exchange for a waiver on the sales tax. (goodereader.com)
Generally physical presence in the State and the intent to have that location be the person's home is all that is required to establish domicile. (hullandchandler.com)
The company announced in March of last year that it would voluntarily collect tax in every state that has a sales tax (45 states), regardless of whether or not they have a physical presence in that state. (inc.com)