[kanamekun]

Opening physical Amazon stores would trigger a sales tax requirement in every state where it operates, regardless of whether or not Amazon is able to negotiate a federal override of the state right to collect taxes on e-commerce.

[OstiaAntica]

States do not have the right to tax Amazon, if Amazon does not have a physical presence in their state. That's not a "federal override" but rather is part of the constitution and is a protection against every state collecting taxes on every business across the country. No taxation without representation.

States do have a right to tax their individual citizens who purchase online. Unfortunately, most citizens do not comply with these state taxes (called "use taxes" because they aren't on a sale, the sale occurs out-of-state).