[greglindahl]

The way Amazon was ignoring tax law was that they operated warehouses in states while claiming that they had no physical nexus in them, by using shell companies.

[ghaff]

I may be wrong but as I remember it, the dispute was over whether affiliates constituted a physical presence. They collected where they had actual warehouses.

[greglindahl]

There was an additional dispute about affiliates. The tax dispute over warehouses went through several iterations.