Amazon.com has a brick and mortar or other physical presence within Texas?
They have/had a subsidiary owning a distribution center in Irving (I think). That subsidiary just happens to have the same corporate address as Amazon itself does. Amazon is walking on very, very thin ice on its claim that it doesn’t owe sales tax.
“”Amazon.com has a brick and mortar or other physical presence within Texas?””
As an owner of a bookstore for about 10 years whgo closed due to the online competition, this is a sore subject with me. Amazon should have been paying sales tax all along.
The reason, they have an agency program where they pay commissions to people who are located in those states. Thus they have representation and are therefor subject to the sales tax. I have gone through many sales tax audits with clients, even several out of state sales tax audits for in stae sales delivered out of state. The requirement is not a “bricks & mortor” qualification. It is representation.