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by ghaff 3135 days ago
They can't be forced depending upon your definition of whether a company has a nexus in your state (Quill vs. US):

https://www.law.cornell.edu/supct/html/91-0194.ZO.html

Amazon got pressured to collect in some states by those states considering Associates and other programs to constitute a nexus.

Note that in most (all?) states [that have a sales tax] the buyers supposedly have to pay sales/use taxes anyway. The debate is whether Amazon has to collect those taxes on behalf of the state.