I think it refers to websites, which are NY based, that have an Amazon banner on them. You click on it, get to Amazon, buy a product. Ergo, NY thinks it can somehow tax Amazon for it.
They obviously don’t know that you can simply type in the link (or cut and past it) rather than using the click through. I’m trying to figure out how NY can possibly even enforce it.
Simple solution is, if you are close to the state border, as I am, I simply get a Mailboxes Etc, mailing address in that state. Problem solved.
I hope Amazon and the other web sites sue New York State in federal court. After all, this is a issue of the interstate commerce clause.